Interests in unconsolidated structured entities
BC78 In response to concerns raised by respondents to ED 10 about the scope of the risk disclosures, the Board considered whether it should try to define 'interests in' more narrowly, for example, by stating that an entity would be required to disclose information only about interests that give rise to exposure to loss beyond amounts recognised in its financial statements. However, the Board concluded that any such attempt to narrow the definition of 'interests in' would complicate the guidance and would probably exclude disclosure of information that users would find useful.
BC79 The Board also considered whether to require disclosure of significant interests in structured entities - some respondents to ED 10 had suggested clarifying that an entity would not be required to disclose information about insignificant interests with structured entities. The Board decided against adding 'significant' for a number of reasons. First, the Board n
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