Financial Instruments
Examples from IFRS 7 (IG13A, IG13B, IG14) representing some of the disclosures required by IFRS 7 for financial instruments using block and detailed XBRL tagging.
Fair value (paragraphs 27–28)
IG13A
Assets measured at fair value |
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Fair value measurement at end of the reporting period using: |
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Level 1 |
Level 2 |
Level 3 |
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Description |
31 Dec 20X2 |
CU million |
CU million |
CU million |
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Financial assets at fair value through profit or loss |
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Trading securities |
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Trading derivatives |
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Financial assets at fair value through other comprehensive income |
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Equity investments |
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Total |
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(Note: For liabilities, a similar table might be presented.) |
IG13B
Assets measured at fair value based on Level 3 |
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Fair value measurement at the end of the reporting period |
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Financial assets |
Total |
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Trading securities |
Trading derivatives |
Equity investments |
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CU million |
CU million |
CU million |
CU million |
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Opening balance |
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Total gains or losses |
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in profit or loss |
(
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(
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– |
(
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in other comprehensive income |
– |
– |
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Purchases |
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Issues |
– |
– |
– |
– |
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Settlements |
– |
(
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– |
(
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Transfers out of Level 3 |
– |
(
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– |
(
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Closing balance |
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Total gains or losses for the period included in profit or loss for assets held at the end of the reporting period |
(
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– |
(
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Trading income |
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Total gains or losses included in profit or loss for the period |
( |
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Total gains or losses for the period included in profit or loss |
( |
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(Note: For liabilities, a similar table might be presented.) |
IG14
The differences yet to be recognised in profit or loss are as follows: |
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31 Dec X2 |
31 Dec X1 |
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CU million |
CU million |
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Balance at beginning of year |
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New transactions |
– |
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Amounts recognised in profit or loss during the year |
(
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(
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Other increases |
– |
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Other decreases |
(
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(
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Balance at end of year |
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