Separate disclosures are required for the debt and equity components of hybrid securities that are separated on the balance sheet.

Name: Separate disclosures are required for the debt and equity components of hybrid securities that are separated on the balance sheet.
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Hybrid securities that are separated into debt and equity components on the balance sheet require separate disclosures to provide clarity and transparency about the nature and risks associated with each component.

Separate Disclosures Are Required for the Debt and Equity Components