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… the information about the existence of the covenant and its terms is likely to be material. Conversely, if the … more likely it is that information about the existence and terms of the covenant would be material. …

… a public service provider relationship with a taxpayer on terms no different to that of a transaction with the general … equipment or the hiring of employees) on normal commercial terms and conditions. Both these types of transactions are …

… assessment is whether knowledge of the relationship and the terms and conditions could influence a user’s understanding … influence over the transaction. Similarly, an entity may determine that disclosure of the employment of key management … where recruited in the same manner and subject to the same terms and conditions as those offered to other public …

… to consider materiality in absolute and relative terms. …

… years and recently suffered some liquidity problems. A long-term loan was granted to the entity in the current reporting … loan becomes payable on demand. The disclosure of covenant terms in an entity’s financial statements is not required by … information about the existence of the covenant and its terms is material information, considering both the …

… In absolute terms, consideration is given by not-for-profit entities to …

… In relative terms, items are compared by not-for-profit entities to any …

… the materiality of information about the existence and terms of a loan agreement clause (covenant), or of a …