I’ve had a look at where I think I’m meant to be looking and don’t seem to be able to find what you’re asking about.
Am I correct that you want me to look at Q2 Verge in the June 2013 exam? If so then Verge doesn’t appear to have the financial guarantee that you mention. The question covers operating segments, revenue, provisions/contingencies and PPE/government grants.
Please let me know if I’m looking in the right place.