Accounting for Investments, Volume 2: Fixed Income Securities and Interest Rate Derivatives—A Practitioner's Guide

C. QUANTITATIVE DISCLOSURES

For each type of risk arising from financial instruments, an entity shall disclose:

a) Summary quantitative data about its exposure to that risk at the end of the reporting period. This disclosure shall be based on the information provided internally to key management personnel of the entity (for example, the entity’s board of directors or chief executive officer).

b) The disclosures required by paragraphs 36–42, to the extent not provided in (a), unless the risk is not material.

c) Concentrations of risk if not apparent from (a) and (b). (IFRS 7 Para 34)

Credit risk

An entity shall disclose by class of financial instrument:

a) The amount that best represents its maximum exposure to credit risk at the end of the reporting period without taking account of any collateral held or other credit enhancements (e.g., netting agreements that do not qualify for offset in accordance with IAS 32);

b) In respect of the amount disclosed in (a), a description of collateral held as security and other credit enhancements;

c) Information about the credit quality of financial assets that are neither past due nor impaired;

d) The carrying amount of financial assets that would otherwise be past due or impaired whose terms have been renegotiated. (IFRS 7 Para 36)

Financial assets that are either past due or impaired

An entity shall disclose by class of financial asset:

a) An analysis of the age of financial assets that are past due as at the end of the reporting period ...