CERTYNEX IFRS ACADEMY

Marnel's disposal group includes a machine (€400,000) and a financial receivable measured under IFRS 9 (€200,000). Its fair value less costs to sell is €560,000. Case convention: the group's loss is allocated only to the assets within the measurement scope. Which treatment is consistent with IFRS 5?

Loss of €40,000 spread pro rata to carrying amounts between the machine and the group's financial receivable.

Loss of €40,000 allocated to the machine; the receivable keeps its IFRS 9 measurement and stays presented with the group.

No loss to recognise, the financial receivable being excluded from measurement, which neutralises the group's gap.

Loss of €40,000 allocated to the financial receivable, which is brought down to €160,000 by applying the lower-of rule.