in IFRS 10 - Consolidated Financial Statements by Level 1 Member (1.2k points)
the subsidiary company issued the unsecured loan stock which comes with the warrants attached.Then the parent company acquired the unsecured loan stock together with the attached warrants.

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by Level 4 Member (7.6k points)
As per IFRS 10,  Unsecured Stock loan of the subsidiary company would be recorded as debt after deducting inter company share in Stock loan.

In case of Inter-company unsecured stock loan balances, transactions between Group companies are eliminated.

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