CERTYNEX IFRS ACADEMY

Which items are to be reported as significant restrictions on the group's ability to access assets and settle liabilities? More than one answer is possible.

Management's mere intention to keep cash in a subsidiary to fund a future project.

Protective rights of non-controlling interests that limit the group's access to a subsidiary's assets.

The exhaustive list of all the protective rights of each non-controlling interest, which the standard requires.

A regulatory capital requirement that limits the funds a subsidiary can transfer to the parent.

A clause in a financing agreement that forbids a subsidiary from paying dividends until a ratio is met.