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 2017 – 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


Copyright © 2017 IFRS Foundation. All rights reserved. Reproduction and use rights are strictly limited. For more information on the IFRS Foundation's copyright and the terms and conditions of use for these files, please refer to http://go.ifrs.org/IFRSTterms.

The Foundation has trade marks registered around the world (Marks) including ‘IAS®’, ‘IASB®’, ‘IFRIC®’, ‘IFRS®’, the IFRS® logo, ‘IFRS for SMEs®’, IFRS for SMEs® logo, the ‘Hexagon Device’, ‘International Accounting Standards®’, ‘International Financial Reporting Standards®’, ‘IFRS Taxonomy®’ and ‘SIC®’. Further details of the Foundation’s Marks are available from the Licensor on request.