CERTYNEX IFRS ACADEMY

An investment entity controls an unconsolidated structured entity (case facts). Must it provide for it the information in paragraph 24 on interests in unconsolidated structured entities?

No: it is exempted for an unconsolidated structured entity that it controls, the information specific to investment entities applying.

Yes, like any entity, because the exemption concerns the structured entities in which the investment entity has neither control nor a voting right.

Yes, but limited to the maximum exposure to loss, the other information in paragraph 24 being set aside for these entities.

No, and it has no information to provide about this entity, investment entity status exempting from all information.