CERTYNEX IFRS ACADEMY

A liability measured at fair value was issued with an inseparable credit enhancement provided by a third party. What must the entity disclose?

The existence of the enhancement and whether it is reflected in the measurement.

The name of the guarantor, without stating whether the enhancement is reflected in the measurement.

Nothing, the enhancement being a matter between the issuer and the third party.

The amount of the enhancement alone, without mention of its effect on the measurement.