IFRS Taxonomy 2008

		[ IFRS Taxonomy 2008 ]
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[822390] Notes - Financial assets and financial liabilities

Disclosure of financial assets and financial liabilities	[explanatory]
Disclosure of designated financial assets and financial liabilities at fair value through profit or loss	[explanatory]
Designated loans or receivables at fair value through profit or loss
Maximum exposure to credit risk of loans or receivables	X
Amount by which loans or receivables related credit derivatives or similar instruments mitigate maximum exposure to credit risk	X
Changes in fair value of loans or receivables, attributable to changes in credit risk of financial assets	X
Accumulated changes in fair value of loan or receivable, attributable to changes in credit risk of financial assets	X
Changes in fair value of loans or receivables related credit derivatives or similar instruments	X
Accumulated changes in fair value of loans or receivables related credit derivatives or similar instruments	X
Designated financial liabilities at fair value through profit or loss
Changes in fair value of financial liability, attributable to changes in credit risk of liability	X
Accumulated changes in fair value of financial liability, attributable to changes in credit risk of liability	X
Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation	X
Disclosure of methods to determine amount of changes in fair value attributable to changes in credit risk	[explanatory]
Methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk	[string]
Description of reasons and factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk not faithfully represent	[string]
Disclosure of financial assets transferred during period which do not qualify for derecognition	[explanatory]
Disclosure of collateral	[explanatory]
Description of financial assets pledged as collateral for liabilities or contingent liabilities	[string]
Description of collateral permitted to sell or repledge in absence of default by owner of collateral	[string]
Disclosure of allowance account for credit losses	[explanatory]
Allowance account for credit losses of financial assets	X
Increase (decrease) in allowance account for credit losses of financial assets	X
Description of allowance account for credit losses of financial assets	[string]
Disclosure of compound financial instruments with multiple embedded derivatives	[explanatory]
Disclosure of defaults and breaches	[explanatory]
Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable	[string]
Loans payable in default	X
Disclosure whether loans payable in default remedied, or terms of loans payable renegotiated before authorisation for issue of financial statements	[string]

For information contact: Holger Obst (hobst@iasb.org)