CERTYNEX IFRS ACADEMY

Delvane has two programmes: one with terms extended to 180 days and security over inventories, the other with neither extension nor security (case data). How should terms and conditions be disclosed?

In aggregate, in a single description common to both programmes, to make the note easier to read.

Only for the programme with security.

Separately for each programme, their terms being dissimilar; the rest in aggregate.

No description, only amounts count.