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Which of the following is NOT an example of an unconsolidated structured entity as defined...

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Which of the following is NOT an example of an unconsolidated structured entity as defined in IFRS12 Disclosure of Interests in Other Entities?

A.

A post-employment benefit plan

B.

A securitisation vehicle

C.

An asset-backed financing scheme

D.

An investment fund

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TESTED 02 Aug 2025