CERTYNEX IFRS ACADEMY

Which of the following may be matters for the notes to an interim report when they are significant to an understanding of the changes since the last annual report? More than one answer is possible.

The full reproduction of the information on financial instruments from the annual notes, at each interim date.

A default on the repayment of a loan.

Transfers of financial instruments measured at fair value between levels of the fair value hierarchy.

Changes in the classification of financial assets.

Nothing on financial instruments: IFRS 7 is aimed at the annual statements, so the interim report does not deal with them.