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ENSI ISG Participant Agreement relating to ISG Embedded Common Interface for exchangeable CA/DRM solutions (PCI)between European Telecommunications Standards Institute (hereinafter referred to as
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ISG embedded refers to the reporting requirements for embedded derivatives under IFRS 9.
Entities that have embedded derivatives in their financial instruments are required to file relating to ISG embedded.
The reporting for ISG embedded should be completed according to the guidelines set forth in IFRS 9.
The purpose of reporting relating to ISG embedded is to provide transparency and enhance the understanding of the financial instruments that contain embedded derivatives.
Entities must report the details of the embedded derivatives, including their fair value and the impact on the financial statements.
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