CERTYNEX IFRS ACADEMY

At 31 December 2026, Eolis SA has four loans. Which one requires the note disclosure on repayment risk provided for liabilities subject to covenants?

Loan B, classified as current, whose covenant was not complied with at 31 December 2026.

Loan C, classified as non-current, whose first covenant falls due for compliance in 2029.

Loan D, classified as non-current, which carries a plain repayment schedule without covenants.

Loan A, classified as non-current, whose covenant must be complied with on 30 June 2027.