Financial instruments

Hi Stephen, Please check if the following transaction(together with the reason I’m providing) is correctly classified in accordance with IFRS 9: 1. Irredeemable shares with mandatory dividend…no obligation to pay the principal but there is obligation to deliver dividend/cash- Financial liability. 2. Contract to deliver fixed number of shares… there is no obligation to transfer equal value therefore Financial asset. 3. Contract to deliver shares for amount equivalent to the contract obligation…uncertainty over changes in share price therefore variable number of shares- financial liability. Thanks.