Net assets attributable to redeemable preference shareholders

[SaadOlath]

How should Net assets attributable to redeemable preference shareholders be measured under IFRS 9?

[Marek Muc]

Are you asking about the issuer's or holder's perspective?

[SaadOlath]

The issuer's perspective.

For the holder's perspective, it's measured at FVTPL? Am I right?

[Marek Muc]

What are the terms of those preference shares?

[SaadOlath]

- No right to receive notice of any shareholder’s meeting and no voting rights
- Be redeemable at the option of the shareholder or the Fund.

[Marek Muc]

What payments do they receive until redemption? How is the redemption price determined?

[SaadOlath]

Preference shares are redeemed at their issued price.
Holders are entitled to a fixed dividend every year, provided that the Company made sufficient profits.

[Marek Muc]

ok so there nothing in those shares about 'net assets attributable to redeemable preference shareholders'
issuer simply needs to properly account for those shares , which seem to be a financial liability in their entirety
https://ifrscommunity.com/knowledge-bas ... vs-equity/