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Applying IFRS
IFRS 12
Structured entities – considerations
for fund managers
February 2014
Contents
In this issue:
Introduction2
Structured entities – summary of what fund managers need to know 3
1. What is a structured entity? 5
2. How to assess if your funds are structured entities7
3. What is an ‘interest’ in a structured entity? 10
4. IFRS 12 disclosure requirements for unconsolidated structured
entities 12
5. What disclosure is required to explain the nature, purpose, size
and activities of the unconsolidated structured entity and how it is
financed? 13
6. What information would an entity disclose to explain the ‘nature of
risks’ from an unconsolidated structured entity? 14
7. What constitutes financial or other ‘support’ provided to an
unconsolidated structured entity? 15
8. What should be disclosed as ‘additional information’? 15
9. At what level should the information required be aggregated? 18
Appendix A: Example Disclosures 19
February 2014 IFRS 12 Structured entities – considerations for fund managers 1
Introduction
IFRS 12 Disclosure of Interests in Other Entities is a disclosure standard that was
issued by the International Accounting Standards Board (the IASB) in May 2011.
IFRS 12 includes all of the disclosure requirements for reporting entities that have
interests in other entities which are subsidiaries, joint arrangements, associates or
structured entities.
IFRS 12 introduces the concept and definition of a structured entity. Prior to
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