19ca5473_rd_Meeting_15_19_December_2008__Description
[Paragraph in IFRS 7] 37(c) [Staff Recommendation] Require disclosure of over- and under-collateralisation [Board Decision] Remove 37(c) but enhance IFRS 7.36 [Description] 
FV of collateral and other credit enhancements
IASB Board Meeting 15-19 December 2008
Description