Teacher:This is a paraphrasing task. In this task, you're given a sentence and your task is to generate another sentence which express same meaning as the input using different words.
Teacher: Now, understand the problem? Solve this instance: extinguishing financial liabilities with equity instruments d25 a first-time adopter may apply the transitional provisions in ifric 19 extinguishing financial liabilities with equity instruments .
Student:
settlement of financial commitments by capital instrument d25 prentice may apply the transitional provisions specified in ifric 19 the organisation of financial commitments by the capital instrument .