34.57 | An entity that commits to provide resources to other entities shall apply the requirements of paragraphs 34.58 to 34.63 and the accompanying guidance at Appendix A to this section, except for commitments to make a loan to which entities shall apply Section 11 Basic Financial Instruments or Section 12 Other Financial Instruments Issues, as applicable. |
34.58 | When applying these paragraphs, the requirements of Section 2 Concepts and Pervasive Principles and Section 21 Provisions and Contingencies shall also be taken into consideration. |
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