Administrative matters

Date recorded:

Work in progress (Agenda Paper 5)

The following new matters had not yet been presented to the Committee:

Guarantee over a derivative contract: Whether, applying IFRS 9, an entity accounts for a guarantee over a derivative contract as a financial guarantee contract or a derivative financial instrument.

Homes and home loans provided to employees: How an entity accounts for homes and loans to buy homes provided to its employees.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.