[Refer:
paragraph B60(d)
Basis for Conclusions paragraphs BC141 and BC142]
B71
A decision maker that holds other interests in an investee (eg investments in the
investee or provides guarantees with respect to the performance of the investee),
shall consider its exposure to variability of returns from those interests in
assessing whether it is an agent. Holding other interests in an investee indicates
that the decision maker may be a principal.
B72
In evaluating its exposure to variability of returns from other interests in the
investee a decision maker shall consider the following:
(a)
the greater the magnitude of, and variability associated with, its
economic interests, considering its remuneration and other interests in
aggregate, the more likely the decision maker is a principal.
(b)
whether its exposure to variability of returns is different from that of the
other investors and, if so, whether this might influence its actions. For
example, this might be the case when a decision maker holds
subordinated interests in, or provides other forms of credit enhancement
to, an investee.
The decision maker shall evaluate its exposure relative to the total variability of
returns of the investee. This evaluation is made primarily on the basis of returns
expected from the activities of the investee but shall not ignore the decision
maker’s maximum exposure to variability of returns of the investee through
other interests that the decision maker holds.
IFRS 10
姝 IFRS Foundation
A535
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