CERTYNEX IFRS ACADEMY

Delta SA has granted several loan commitments. Which one remains within the scope of IFRS 9 despite the general exclusion of loan commitments?

A loan commitment granted to a long-standing customer, with no commitment fee.

A loan commitment at a market rate, whose drawdown is at the borrower's initiative.

A loan commitment that the entity can settle net in cash.

A loan commitment at a market rate, settled by delivering the agreed loan.