EFRAG

In its comment letter, EFRAG supports the clarification that the unit of account for investments within the scope of IFRS 10 Consolidated Financial Statements, IAS 27 Separate Financial Statements and IAS 28 Investments in Associates and Joint Venture is the investment in a subsidiary, joint venture or associate as a whole rather than the individual financial instruments included within that investment.

However, EFRAG is concerned that determining the fair value measurement of this type of investments quoted in active market as the product of the quoted price of the financial instrument multiplied by the quantity of instruments held will not always result in relevant information because, where the unit of account is the investment in a subsidiary, joint venture or associate, the price paid may include control premiums or discounts.

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