Solution

The deposits made by the dealers would be treated as financial instruments and would need to be evaluated based on the classification, measurement, and disclosure requirements under IAS 32 and IFRS 9.

Classification:

The deposits would be classified as "financial guarantee contracts" under IFRS 9, as they provide security for the containers and would only be returned when the contract with the company terminates. This classification is based on the fact that the dealer's obligation to pay the deposit is conditional on the performance of a specified contract (i.e., the return of the containers in good condition).

Measurement:

The deposits would initially be measured at fair value, which is the amount of cash received. Subsequently, they would be measured at amortized cost using the effective interest method, taking into account the interest rate of 8% per annum.

Any adjustments made from the deposits due to damages or other issues with the containers would need to be recognized as an expense or a reduction of the financial asset, depending on the nature of the adjustment.

Disclosure:

The dealers would need to provide appropriate disclosures in their financial statements related to the classification and measurement of the financial guarantee contracts. This would include information about the amounts, maturity, and nature of the deposits, as well as any risks associated with the contracts.

Overall, the deposits made by the dealers would be evaluated as financial guarantee contracts, measured at amortized cost using the effective interest method, and subject to appropriate disclosures in the financial statements. Any adjustments made to the deposits due to damages or other issues with the containers would need to be recognized as expenses or reductions of the financial assets.