IFRS Foundation
Example4 2012-01-01 2012-12-31 Example4 2012-12-31 Example4 2011-01-01 2011-12-31 Example4 2011-12-31 Example4 2010-12-31 Example4 2012-12-31 ifrs-full:TradingSecuritiesMember Example4 2012-12-31 ifrs-full:DerivativesMember Example4 2012-12-31 ifrs-full:EquityInvestmentsMember Example4 2012-01-01 2012-12-31 ifrs-full:TradingSecuritiesMember Example4 2012-01-01 2012-12-31 ifrs-full:DerivativesMember Example4 2012-01-01 2012-12-31 ifrs-full:EquityInvestmentsMember Example4 2011-12-31 ifrs-full:TradingSecuritiesMember Example4 2011-12-31 ifrs-full:DerivativesMember Example4 2011-12-31 ifrs-full:EquityInvestmentsMember iso4217:EUR

IFRS Taxonomy 2016 – Illustrative examples

Financial Instruments

The example from IFRS 7 (IG14) representing some of the disclosures required by IFRS 7 for financial instruments using block and detailed XBRL tagging.

Fair value (paragraph 28)

IG13A-IG13B - [Deleted]

IG14       

The differences yet to be recognised in profit or loss are as follows:

31 Dec X2

31 Dec X1

 CU million

CU million

Balance at beginning of year

5.3

5.0

New transactions

1.0

Amounts recognised in profit or loss during the year

( 0.7)

( 0.8)

Other increases

0.2

Other decreases

( 0.1)

( 0.1)

Balance at end of year

4.5

5.3


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