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Chapter 5 — Classification5.1 General5.2 ASC 4805.3 Share Repurchase Features5.4 Stock Options5.5 Indexation to Other Factors5.6 Substantive Terms5.7 Exceptions to Liability Classification5.8 Awards That Become Subject to Other Guidance5.9 Change in Classification Due to Change in Probable Settlement Outcome5.10 SEC Guidance on Temporary Equity
Chapter 5 — Classification5.1 General5.2 ASC 4805.3 Share Repurchase Features5.4 Stock Options5.5 Indexation to Other Factors5.6 Substantive Terms5.7 Exceptions to Liability Classification5.8 Awards That Become Subject to Other Guidance5.9 Change in Classification Due to Change in Probable Settlement Outcome5.10 SEC Guidance on Temporary Equity