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stamaktier som emitteras i samband med en apportemission från den tidpunkt då apportegendomen redovisas som tillgång samt
ordinary shares issued as consideration for the acquisition of an asset other than cash are included as of the date on which the acquisition is recognised; and
om en immateriell tillgång förvärvas genom apportemission utgörs anskaffningsvärdet av de emitterade värdepapperens verkliga värde.
if an intangible asset is acquired in exchange for equity instruments of the reporting enterprise, the cost of the asset is the fair value of the equity instruments issued, which is equal to the fair value of the asset.