Document ID: chunk:federal_register_of_legislation:F2021C00954:body:0:p18
Version: federal_register_of_legislation:F2021C00954
Segment Type: other
Provision Reference: 
Character Range: 46026–48983

its interests in unconsolidated structured entities.
(c) the types of income the entity received during the reporting period from its interests in unconsolidated structured entities.
(d) whether the entity is required to absorb losses of an unconsolidated structured entity before other parties, the maximum limit of such losses for the entity, and (if relevant) the ranking and amounts of potential losses borne by parties whose interests rank lower than the entity's interest in the unconsolidated structured entity.
(e) information about any liquidity arrangements, guarantees or other commitments with third parties that may affect the fair value or risk of the entity's interests in unconsolidated structured entities.
(f) any difficulties an unconsolidated structured entity has experienced in financing its activities during the reporting period.
(g) in relation to the funding of an unconsolidated structured entity, the forms of funding (eg commercial paper or medium-term notes) and their weighted-average life. That information might include maturity analyses of the assets and funding of an unconsolidated structured entity if the structured entity has longer-term assets funded by shorter-term funding.

Appendix C
Effective date and transition
This appendix is an integral part of the Standard and has the same authority as the other parts of the Standard.

Effective date and transition
C1 An entity shall apply this Standard for annual periods beginning on or after 1 January 2016. Earlier application is permitted for periods beginning on or after 1 January 2014 but before 1 January 2016.
C1A–
C1B [Deleted by the AASB]
C1C AASB 2015-5 Amendments to Australian Accounting Standards – Investment Entities: Applying the Consolidation Exception, issued in January 2015, amended paragraph 6 in the previous version of the Standard. An entity shall apply that amendment for annual periods beginning on or after 1 January 2016.  Earlier application is permitted.  If an entity applies that amendment for an earlier period it shall disclose that fact.
C1D AASB 2017-2 Amendments to Australian Accounting Standards – Further Annual Improvements 2014–2016 Cycle, issued in February 2017, added paragraph 5A and amended paragraph B17. An entity shall apply those amendments retrospectively in accordance with AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors for annual periods beginning on or after 1 January 2017.
C2 [Deleted by the AASB]
C2A The disclosure requirements of this Standard need not be applied for any period presented that begins before the annual period immediately preceding the first annual period for which AASB 12 is applied.
C2B The disclosure requirements of paragraphs 24–31 and the corresponding guidance in paragraphs B21–B26 of this Standard need not be applied for any period presented that begins before the first annual period for which AASB 12 is applied.

References to AASB 9
C3 If an entity