Inseparable credit enhancement

Learning objectives

• Identify the disclosure required for an inseparable third-party credit enhancement.L3

Normative references

• IFRS 13 §98For a liability measured at fair value and issued with an inseparable third-party credit enhancement, the entity discloses the existence of that enhancement and whether it is reflected in the measurement.

Original summaries of the paragraphs (reference register), never a quotation of the standard.

1 question

• A liability measured at fair value was issued with an inseparable credit enhancement provided by a third party. What must the entity disclose?L3