3/25/2015

IllustrativeexamplesFinancialInstruments

IFRSFoundation

IFRSTaxonomy2015Illustrativeexamples
FinancialInstruments
TheexamplefromIFRS7(IG14)representingsomeofthedisclosuresrequiredbyIFRS7forfinancialinstrumentsusingblockand
detailedXBRLtagging.
Fairvalue(paragraph28)
IG13AIG13B[Deleted]
IG14
Thedifferencesyettoberecognisedinprofitorlossareasfollows:
31DecX2

31DecX1

CUmillion

CUmillion

Balanceatbeginningofyear

5.3

5.0

Newtransactions

1.0

Amountsrecognisedinprofitorlossduringtheyear

(0.7)

(0.8)

Otherincreases

0.2

Otherdecreases

(0.1)

(0.1)

Balanceatendofyear

4.5

5.3

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