Hello, A company has deposited the annual amount in accordance with a tripartite trust contract with a bank. The amount of the annual deposit will earn interest. After six years, the amount of the deposit can only be repaid after verification of compliance with certain conditions by the public authority. If the government authority does not accept after the sixth year because the company has not met these conditions, the full amount deposited with the bank will be cancelled with interest. During these six years, the company cannot manage deposits and interest under any circumstances. Will the contribution be a financial asset for the company, when it has no control over it during these six years? In recent years, can the company account for annual interest on deposits as equity income? As a general rule, basic compensation agreements are also subject to conditions and therefore do not meet the compensation criteria (IAS 32.50). Changes to IFRS 7 require an entity to disclose information about compensation rights and related agreements (e.g. B acquisition registration requirements) for financial instruments under an enforceable debt compensation agreement or similar agreement. Compensation, also known as netting, is made when companies communicate their rights and obligations to each other as a net amount on their balance sheets.
Although the US-GAAP clearing model is similar to that of IFRS, it offers a broad exception to the above principle, which allows companies to report derivative assets and derivative liabilities subject to a net control compensation agreement, even if an entity has no current or net interest in paying. The company invested less than 10% in the company`s CCPS, while giving a loan as this company. The loan allows the investment company to have a seat on the board of directors as an observatory. The investment is processed and recognized at fair value according to IFRS 9, and then evaluated by FVOCI or FVTP-L. So at the same time, you have a request for CU 50. Hello Brian, the shares do not necessarily contain the obligation to deliver cash from listed companies.