International Financial Reporting Standard (IFRS) 7 «Financial Instruments: Disclosures»

Contents

paragraphs

INTRODUCTION

IN1-IN8

INTERNATIONAL FINANCIAL REPORTING STANDARD 7 FINANCIAL INSTRUMENTS: DISCLOSURES

OBJECTIVE

1-2

SCOPE

3-5

CLASSES OF FINANCIAL INSTRUMENTS AND LEVEL OF DISCLOSURE

6

SIGNIFICANCE OF FINANCIAL INSTRUMENTS FOR FINANCIAL POSITION AND PERFORMANCE

7-30

Balance sheet

8-19

Categories of financial assets and financial liabilities

8

Financial assets or financial liabilities at fair value through profit or loss

9-11

Reclassification

12

Derecognition

13

Collateral

14-15

Allowance account for credit losses

16

Compound financial instruments with multiple embedded derivatives

17

Defaults and breaches

18-19

Income statement and equity

20

Items of income, expense, gains or losses

20

Other disclosures

21-26

Accounting policies

21

Hedge accounting

22-24

Fair value

25-30

NATURE AND EXTENT OF RISKS ARISING FROM FINANCIAL INSTRUMENTS

31-42

Qualitative disclosures

33

Quantitative disclosures

34-42

Credit risk

36-38

Financial assets that are either past due or impaired

37

Collateral and other credit enhancements obtained

38

Liquidity risk

39

Market risk

40-42

Sensitivity analysis

40

Other market risk disclosures

42

EFFECTIVE DATE AND TRANSITION

43-44

WITHDRAWAL OF IAS 30

45