CERTYNEX IFRS ACADEMY

A customer of Plaurvian is declared bankrupt in February 2026. Which factors indicate that its position had already deteriorated at 31 December 2025?

A warning procedure opened by its auditor in November 2025.

Its bank's decision, in February 2026, to withdraw funding after a contract loss in January.

A flood at its plant in January 2026.

Repeated late payments since September 2025.

A competitor entering its market in February 2026.