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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 |
APPENDICES
A DEFINED TERMS
B APPLICATION GUIDANCE
C AMENDMENTS TO OTHER IFRSs
D AMENDMENTS TO IFRS 7 IF THE AMENDMENTS TO IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION AND EASUREMENT—THE FAIR VALUE OPTION HAVE NOT BEEN APPLIED
APPROVAL OF IFRS 7 BY THE BOARD
BASIS FOR CONCLUSIONS
IMPLEMENTATION GUIDANCE
