CERTYNEX IFRS ACADEMY

Delta Group consolidates Titri, a structured entity, and has provided it with financial support without being contractually required to (case facts). What must it provide under IFRS 12?

The type and amount of the support provided, including any assistance in obtaining financing, and the reasons for providing it.

Nothing in particular, Titri being consolidated and its transactions with the group eliminated in the consolidated accounts.

Information limited to contractual support arrangements, support provided without an obligation remaining outside the scope of the disclosures.

The information provided for unconsolidated structured entities, a group's voluntary support falling into that category of unconsolidated entities.