13 Hvis en virksomhed ikke er i stand til at foretage en pålidelig vurdering af et indbygget afledt finansielt instruments dagsværdi på grundlag af vilkårene for instrumentet, er dagsværdien af det indbyggede afledte finansielle instrument forskellen mellem det kombinerede instruments dagsværdi og hovedkontraktens dagsværdi.
It should be noted that IFRS 13 Fair Value Measurement sets out the requirements for measuring the fair value of a financial liability, whether by designation or otherwise, or whose fair value is disclosed. … 13 If an entity is unable to measure reliably the fair value of an embedded derivative on the basis of its terms and conditions, the fair value of the embedded derivative is the difference between the fair value of the hybrid (combined) contract and the fair value of the host.