Scope
4
This Interpretation applies to accounting in the financial statements of a contributor for interests arising from decommissioning funds that have both of the following features:
(a) the assets are administered separately (either by being held in a separate legal entity or as segregated assets within another entity); and
(b) a contributor’s right to access the assets is restricted.
5
A residual interest in a fund that extends beyond a right to reimbursement, such as a contractual right to distributions once all the decommissioning has been completed or on winding up the fund, may be an equity instrument within the scope of AASB 9 and is not within the scope of this Interpretation.