Artículo A20. IAS 21 Paragraph A20

When a foreign operation ’s functional currency is not exchangeable into the presentation currency or, if applicable, the presentation currency is not exchangeable into a foreign operation’s functional currency, an entity shall also disclose: (a) the name of the foreign operation; whether the foreign operation is a subsidiary , joint operation , joint venture , associate or branch; and its principal place of business; (b) summarised financial information about the foreign operation; and (c) the nature and terms of any contractual arrangements that could require the entity to provide financial support to the foreign operation, including events or circumstances that could expose the entity to a loss.