The Interpretations Committee noted that the issue is not widespread. The Interpretations Committee also observed that the financial instrument described in the submission is specific and it would not be appropriate to provide guidance on this particular issue.
The Interpretations Committee considered that its agenda criteria are not met. Consequently, the Interpretations Committee tentatively decided not to add this issue to its agenda.
At the request of the Interpretations Committee, the IASB was informed about this issue at its September 2014 issue, including the comments that had been received on the tentative agenda decision.