liabilities affected are those falling within the scope of IAS 12 Income
Taxes, IAS 19 Employee Benefits, IFRS 2 Share-based Payment and
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.
(d) There are special requirements for measuring a reacquired right.
(e) Indemnification assets are recognised and measured on a basis that is
consistent with the item that is subject to the indemnification, even if
that measure is not fair value.