10. Помимо ситуаций, описанных в МСФО (IAS) 27 п. 13, следующие, например, обстоятельства могут указывать на наличие взаимоотношений, при которых предприятие контролирует ПСН и, соответственно, должно консолидировать это ПСН (дополнительное руководство прилагается к настоящему разъяснению):
Да, я в курсе. Но доп руководство все равно нужно. Кроме того, вопрос о возможности применения аналогичных "допруководств" интересен в принципе - оно есть часть SIC или нет, если да - то почему не переведено, не опубликовано и и проведено приказом МФ. И как его применить, если очень хочется...
В тексте же написано, что частью стандарта и обязательным к применению не является
Guidance on Implementing SIC-12
This guidance accompanies, but is not part of, SIC-12.
Indicators of control over an SPE
The examples in paragraph 10 of this Interpretation are intended to indicate types of circumstances that should be considered in evaluating a particular arrangement in light of the substance-over-form principle. The guidance provided in the Interpretation and in this Appendix is not intended to be used as 'a comprehensive checklist' of conditions that must be met cumulatively in order to require consolidation of an SPE.
(a) Activities
The activities of the SPE, in substance, are being conducted on behalf of the reporting entity, which directly or indirectly created the SPE according to its specific business needs.
Examples are:
• the SPE is principally engaged in providing a source of long-term capital to an entity or funding to support an entity's ongoing major or central operations; or
• the SPE provides a supply of goods or services that is consistent with an entity's ongoing major or central operations which, without the existence of the SPE, would have to be provided by the entity itself.
Economic dependence of an entity on the reporting entity (such as relations of suppliers to a significant customer) does not, by itself, lead to control.
(b) Decision-making
The reporting entity, in substance, has the decision-making powers to control or to obtain control of the SPE or its assets, including certain decision-making powers coming into existence after the formation of the SPE. Such decision-making powers may have been delegated by establishing an 'autopilot' mechanism.
Examples are:
• power to unilaterally dissolve an SPE;
• power to change the SPE's charter or bylaws; or
• power to veto proposed changes of the SPE's charter or bylaws.
(c) Benefits
The reporting entity, in substance, has rights to obtain a majority of the benefits of the SPE's activities through a statute, contract, agreement, or trust deed, or any other scheme, arrangement or device. Such rights to benefits in the SPE may be indicators of control when they are specified in favour of an entity that is engaged in transactions with an SPE and that entity stands to gain those benefits fr om the financial performance of the SPE.
Examples are:
• rights to a majority of any economic benefits distributed by an entity in the form of future net cash flows, earnings, net assets, or other economic benefits; or
• rights to majority residual interests in scheduled residual distributions or in a liquidation of the SPE.
(d) Risks
An indication of control may be obtained by evaluating the risks of each party engaging in transactions with an SPE. Frequently, the reporting entity guarantees a return or credit protection directly or indirectly through the SPE to outside investors who provide substantially all of the capital to the SPE. As a result of the guarantee, the entity retains residual or ownership risks and the investors are, in substance, only lenders because their exposure to gains and losses is lim ited.
Examples are:
• the capital providers do not have a significant interest in the underlying net assets of the SPE;
• the capital providers do not have rights to the future economic benefits of the SPE;
• the capital providers are not substantively exposed to the inherent risks of the underlying net assets or operations of the SPE; or
• in substance, the capital providers receive mainly consideration equivalent to a lender's return through a debt or equity interest.
Спасибо. Но, честно говоря, не очень улавливаю тонкий смысл This guidance accompanies, but is not part of, SIC-12. При наличии спора что даст ссылка на это самое руководство?
И сопровождает=соответствует?
Исправлений: 1; последнее - в 22.07.2013, 12:31.
Приводится примеры обстоятельств которые должны быть рассмотрены при анализе наличия контроля на SPE. Можно их рассматривать неполностью или рассмотреть другие факторы. Хотя наверно пришлось бы обосновать, почему перечисленные факторы не рассмотрены.
Если вы рассмотрели все перечисленные критерии, и они отрицательны, и по мнению менеджмента нет других разумно применимых критериев, то отсутствие контроля следует считать успешно доказанным
