IFRS Taxonomy 2008

		[ IFRS Taxonomy 2008 ]
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[832390] Notes - Nature and extent of risks arising from financial instruments

Disclosure of nature and extent of risks arising from financial instruments	[explanatory]
Qualitative disclosures	[explanatory]
Description of exposure to risk	[string]
Description of objectives, policies and processes for managing risk	[string]
Methods used to measure risk	[string]
Changes in exposure to risk	[string]
Changes in objectives, policies and processes for managing risk	[string]
Changes in methods used to measure risk	[string]
Quantitative disclosures	[explanatory]
Summary quantitative data about entity's exposure to risk	[string]
Concentrations of risk	[string]
Additional information about entity exposure to risk	[string]
Disclosure of credit risk	[explanatory]
Maximum exposure to credit risk	X
Description of collateral held as security and other credit enhancements	[string]
Information about credit quality of neither past due nor impaired financial assets	[string]
Carrying amount of financial assets whose terms have been renegotiated	X
Disclosure of financial assets that are either past due or impaired	[explanatory]
Analysis of age of financial assets that are past due but not impaired	[string]
Analysis of financial assets that are individually determined to be impaired	[string]
Description and fair value of collateral held by entity as security and other credit enhancements	[string]
Disclosure of collateral and other credit enhancements obtained	[explanatory]
Description of nature and carrying amount of assets obtained	[string]
Description of policies for disposing of assets not readily convertible into cash or for using them in its operations	[string]
Disclosure of liquidity risk	[explanatory]
Maturity analysis for financial liabilities	[string]
Description of managing liquidity risk	[string]
Disclosure of market risk	[explanatory]
Disclosure of sensitivity analysis	[explanatory]
Sensitivity analysis for each type of market risk	[string]
Methods and assumptions used in preparing sensitivity analysis	[string]
Changes in methods and assumptions used in preparing sensitivity analysis	[string]
Description of reason for change in methods and assumptions used in preparing sensitivity analysis	[string]
Methods used in preparing sensitivity analysis reflecting interdependencies between risk variables	[string]
Limitations that may result in information not fully reflecting fair value of assets and liabilities involved	[string]
Other market risk disclosures	[explanatory]
Description of fact and reason why sensitivity analysis are unrepresentative	[string]

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