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Do you mean an illustrative example of IFRS or a 'regular' example?

About illustrative examples:
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A company offers, in addition to construction activities, maintenance contracts for buildings. In general, a maintenance contract runs for a couple of years in which the company performs inspection activities and performs regular repairs as a result of these inspections. There is no additional charg...

I would say these mortgage fees are a form transaction costs, and as a result part of the calculation of the effective interest calculation.
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Okay. Then in my opinion it must be classified as inventory at first recognition.

A subsequent transfer to investment property is then only possible if there is a change of use (IAS 40.57), for example if they decide to keep the land for capital appreciation or to lease the lend to a third party.

What is the possibility that the company will not obtain the license? And what kind of license is it? Is it only a license to construct villas, or are there more steps that need to be taken (for example, not in all countries buildings can be built on every land if land is qualified as agricultural g...

I believe this does not meet the definition of investment property (IAS 40.8: not acquired for capital appreciation or generate rental income), but is will be used in the future in 'production' (IAS 40.5/9). So it will be classified as inventory, even when the licenses are not yet obtained.

As you are talking about YTD figures, I assume you are talking about management reporting? They need to be included in the financial statements, but I think you have an option to choose for your internal reporting. It also depends on the impact of the figures of the dissolved entity. If you eliminat...

Thanks for your reply.

As I have been told, till now it has never been necessary to use the bonds. We deliver quality products

Hi, I have a few questions related to cash collateral. A company pays an amount called cash collateral to an insurance company. The insurance company issues bonds in favor of clients of the group the company belongs to. The cash collateral is used as guarantee for the issued bonds. There is no direc...