《国际财务报告准则应用》：《国际财务报告准则第12号》——结构化主体——基金经理须考虑的问题.pdf

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