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CIMAPRA19-F02-1 Exam - Topic 1 Question 128 Discussion

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

CIMAPRA19-F02-1 Exam - Topic 1 Question 128 Discussion

Actual exam question for CIMA's CIMAPRA19-F02-1 exam
Question #: 128
Topic #: 1
[All CIMAPRA19-F02-1 Questions]

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

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Suggested Answer: A

by Maryann at Jun 19, 2026, 12:14 PM

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Deeann
16 days ago
I’m with Alex. Investment funds are usually consolidated. D is the odd one out.
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Jestine
21 days ago
I disagree, Alex. I lean towards A) A post-employment benefit plan. It doesn't seem structured enough.
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Ruth
26 days ago
I think it's D) An investment fund. Feels like it fits the definition.
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Jaime
1 month ago
I thought all of these could be unconsolidated.
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Lorrie
1 month ago
Investment funds are usually consolidated, right?
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Karan
1 month ago
Wait, are we sure about that? Seems a bit off.
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Claribel
2 months ago
Totally agree, that's the right answer!
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Mitsue
2 months ago
A post-employment benefit plan is NOT unconsolidated.
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Margurite
2 months ago
I’m confused about the definitions. I thought all of these could be unconsolidated, but I guess one of them has to be the odd one out.
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Beckie
2 months ago
I’m leaning towards D) an investment fund as the answer, but I remember there were nuances in how these entities are classified.
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Lashaun
2 months ago
This question seems similar to one we practiced about identifying different types of entities under IFRS. I feel like investment funds might be consolidated, but I could be wrong.
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Man
2 months ago
I think I remember that post-employment benefit plans are often considered separate from unconsolidated structured entities, but I'm not entirely sure.
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