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Term: Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity
Standard Label: Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity
Name: ifrs-full:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity
Identifier: ifrs-full_DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity
Documentation: The description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Subsidiaries [member]]
Category of Term: Concept
References: IFRS 12 14 | IFRS 12 B26 a
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

Last updated: 12/22/2019 8:31:06 AM

Public Domain