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IFRS Disclosure Guide

28. Notes - Financial instruments

Disclosure of financial instruments


Disclosure of detailed information about financial instruments
 
Classes of financial instrumentsnone
Loan commitmentsnoneFinancial guarantee contractsnoneTrade receivablesnoneContract assetsnoneLease receivablesnoneMortgagesnoneConsumer loansnoneCorporate loansnone
For the year 2017: 
Reconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss 
Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss 
Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss        
Increase (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss        
Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss        
Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss        
Total increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss{"IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised":"1","IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised":"1","OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised":"1","OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised":"-1"}real[]        
At 31.12.2017: 
Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss        
Maximum exposure to credit risk        
Maximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied        

Classes of financial instruments:
  • Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price
  • Description of conclusion why transaction price was not best evidence of fair value
  • Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure
  • Description of collateral held as security and other credit enhancements
  • Information about collateral held as security and other credit enhancements for credit-impaired financial assets
  • Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure, financial instruments to which impairment requirements in IFRS 9 are not applied


Disclosure of financial assets
 
Classes of financial assetsnoneCategories of financial assetsnone
Financial assets at amortised cost, classhybridFinancial assets at fair value, classnoneFinancial assets outside scope of IFRS 7, classnoneTotal for Financial assets, class{"FinancialAssetsAtAmortisedCostMember":"1"}hybrid["FinancialAssetsAtAmortisedCostMember"]Financial assets at fair value through profit or loss, categorynoneFinancial assets available-for-sale, categorynoneHeld-to-maturity investments, categorynoneLoans and receivables, categorynoneFinancial assets at amortised cost, categorynoneFinancial assets at fair value through other comprehensive income, categorynone
Trade receivablesfiction_totalsMortgagesfiction_totalsConsumer loansfiction_totalsCorporate loansfiction_totalsTotal for Financial assets at amortised cost, class{"TradeReceivablesMember":1,"MortgagesMember":1,"ConsumerLoansMember":1,"CorporateLoansMember":1}fiction_totals[]Trading securitiesfiction_totalsDerivativesfiction_totalsEquity investmentsfiction_totalsTotal for Financial assets at fair value, class{"TradingSecuritiesMember":1,"DerivativesMember":1,"EquityInvestmentsMember":1}fiction_totals[]Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, categorynoneFinancial assets at fair value through profit or loss, classified as held for trading, categorynoneFinancial assets at fair value through profit or loss, mandatorily measured at fair value, categorynoneFinancial assets measured at fair value through other comprehensive income, categorynoneInvestments in equity instruments designated at fair value through other comprehensive incomenone
Option contractnoneFutures contractnoneSwap contractnoneForward contractnone
At 31.12.2017: 
Financial assets, at fair value    FinancialAssetsAtAmortisedCostMember_1t       FinancialAssetsAtFairValueMember_1t  FinancialAssetsMember_1t          
Financial assets    FinancialAssetsAtAmortisedCostMember_1t       FinancialAssetsAtFairValueMember_1t  FinancialAssetsMember_1t          
Notional amount    FinancialAssetsAtAmortisedCostMember_1t       FinancialAssetsAtFairValueMember_1t  FinancialAssetsMember_1t          
For the year 2017: 
Reconciliation of changes in allowance account for credit losses of financial assets 
Changes in allowance account for credit losses of financial assets 
Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets    FinancialAssetsAtAmortisedCostMember_1t       FinancialAssetsAtFairValueMember_1t  FinancialAssetsMember_1t          
Utilisation, allowance account for credit losses of financial assets    FinancialAssetsAtAmortisedCostMember_1t       FinancialAssetsAtFairValueMember_1t  FinancialAssetsMember_1t          
Reversal, allowance account for credit losses of financial assets    FinancialAssetsAtAmortisedCostMember_1t       FinancialAssetsAtFairValueMember_1t  FinancialAssetsMember_1t          
Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets    FinancialAssetsAtAmortisedCostMember_1t       FinancialAssetsAtFairValueMember_1t  FinancialAssetsMember_1t          
Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets    FinancialAssetsAtAmortisedCostMember_1t       FinancialAssetsAtFairValueMember_1t  FinancialAssetsMember_1t          
Increase (decrease) through other changes, allowance account for credit losses of financial assets    FinancialAssetsAtAmortisedCostMember_1t       FinancialAssetsAtFairValueMember_1t  FinancialAssetsMember_1t          
Total increase (decrease) in allowance account for credit losses of financial assets{"AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets":"1","UtilisationAllowanceAccountForCreditLossesOfFinancialAssets":"-1","ReversalAllowanceAccountForCreditLossesOfFinancialAssets":"-1","IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets":"1","IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets":"1","IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets":"1"}real[]                       
At 31.12.2017: 
Allowance account for credit losses of financial assets    FinancialAssetsAtAmortisedCostMember_1t       FinancialAssetsAtFairValueMember_1t  FinancialAssetsMember_1t          
For the year 2017: 
Impairment loss on financial assets    FinancialAssetsAtAmortisedCostMember_1t       FinancialAssetsAtFairValueMember_1t  FinancialAssetsMember_1t          
At 31.12.2017: 
Information about credit quality of neither past due nor impaired financial assets 
Analysis of credit exposures using external credit grading system 
Rated credit exposures    FinancialAssetsAtAmortisedCostMember_1t       FinancialAssetsAtFairValueMember_1t  FinancialAssetsMember_1t          
Unrated credit exposures    FinancialAssetsAtAmortisedCostMember_1t       FinancialAssetsAtFairValueMember_1t  FinancialAssetsMember_1t          
Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9    FinancialAssetsAtAmortisedCostMember_1t       FinancialAssetsAtFairValueMember_1t  FinancialAssetsMember_1t          
Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9    FinancialAssetsAtAmortisedCostMember_1t       FinancialAssetsAtFairValueMember_1t  FinancialAssetsMember_1t          
Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9    FinancialAssetsAtAmortisedCostMember_1t       FinancialAssetsAtFairValueMember_1t  FinancialAssetsMember_1t          

Classes of financial assets & Categories of financial assets:
  • Information about credit quality of neither past due nor impaired financial assets
    • Analysis of credit exposures using external credit grading system
      • Description of rating agencies used
      • Description of relationship between internal and external ratings
    • Analysis of credit exposures using internal credit grading system
      • Description of internal credit ratings process
      • Description of relationship between internal and external ratings
    • Description of nature of counterparty
    • Description of historical information about counterparty default rates
    • Description of other information used to assess credit quality


Disclosure of external credit grades
 
External credit gradesnoneClasses of financial assetsnone
External credit gradesnoneFinancial assets at amortised cost, classhybridFinancial assets at fair value, classnoneFinancial assets outside scope of IFRS 7, classnoneTotal for Financial assets, class{"FinancialAssetsAtAmortisedCostMember":"1"}hybrid["FinancialAssetsAtAmortisedCostMember"]
Trade receivablesfiction_totalsMortgagesfiction_totalsConsumer loansfiction_totalsCorporate loansfiction_totalsTotal for Financial assets at amortised cost, class{"TradeReceivablesMember":1,"MortgagesMember":1,"ConsumerLoansMember":1,"CorporateLoansMember":1}fiction_totals[]Trading securitiesfiction_totalsDerivativesfiction_totalsEquity investmentsfiction_totalsTotal for Financial assets at fair value, class{"TradingSecuritiesMember":1,"DerivativesMember":1,"EquityInvestmentsMember":1}fiction_totals[]
Option contractnoneFutures contractnoneSwap contractnoneForward contractnone
At 31.12.2017: 
Credit exposure     FinancialAssetsAtAmortisedCostMember_2t       FinancialAssetsAtFairValueMember_2t  FinancialAssetsMember_2t 

Disclosure of internal credit grades
 
Internal credit gradesnoneClasses of financial assetsnone
Internal credit gradesnoneFinancial assets at amortised cost, classhybridFinancial assets at fair value, classnoneFinancial assets outside scope of IFRS 7, classnoneTotal for Financial assets, class{"FinancialAssetsAtAmortisedCostMember":"1"}hybrid["FinancialAssetsAtAmortisedCostMember"]
Trade receivablesfiction_totalsMortgagesfiction_totalsConsumer loansfiction_totalsCorporate loansfiction_totalsTotal for Financial assets at amortised cost, class{"TradeReceivablesMember":1,"MortgagesMember":1,"ConsumerLoansMember":1,"CorporateLoansMember":1}fiction_totals[]Trading securitiesfiction_totalsDerivativesfiction_totalsEquity investmentsfiction_totalsTotal for Financial assets at fair value, class{"TradingSecuritiesMember":1,"DerivativesMember":1,"EquityInvestmentsMember":1}fiction_totals[]
Option contractnoneFutures contractnoneSwap contractnoneForward contractnone
At 31.12.2017: 
Credit exposure     FinancialAssetsAtAmortisedCostMember_3t       FinancialAssetsAtFairValueMember_3t  FinancialAssetsMember_3t 

Disclosure of financial liabilities
 
Classes of financial liabilitiesnoneCategories of financial liabilitiesnone
Financial liabilities at amortised cost, classhybridFinancial liabilities at fair value, classnoneFinancial liabilities outside scope of IFRS 7, classnoneTotal for Financial liabilities, class{"FinancialLiabilitiesAtAmortisedCostMember":"1"}hybrid[]Financial liabilities at fair value through profit or loss, categorynoneFinancial liabilities at amortised cost, categorynone
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, categorynoneFinancial liabilities at fair value through profit or loss that meet definition of held for trading, categorynone
At 31.12.2017: 
Financial liabilities   FinancialLiabilitiesMember_1t    
Financial liabilities, at fair value   FinancialLiabilitiesMember_1t    
Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9   FinancialLiabilitiesMember_1t    
Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9   FinancialLiabilitiesMember_1t    
Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9   FinancialLiabilitiesMember_1t    
 Year 201731.12.2017
Designated loans or receivables at fair value through profit or loss  
Maximum exposure to credit risk of loans or receivables  
Amount by which loans or receivables related credit derivatives or similar instruments mitigate maximum exposure to credit risk  
Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets  
Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets  
Increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments  
Accumulated increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments  
Financial assets designated as measured at fair value through profit or loss  
Maximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss  
Amount by which financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments mitigate maximum exposure to credit risk  
Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets  
Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets  
Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments  
Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments  
Designated financial liabilities at fair value through profit or loss  
Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability  
Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability  
Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation  
Transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income  
Amount presented in other comprehensive income realised at derecognition of financial liability  
Designated financial liabilities at fair value through profit or loss
Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income
Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk
Description of reasons and relevant factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully represented
Description of methodology or methodologies used to determine whether presenting effects of changes in liability's credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss
Description of investments in equity instruments designated at fair value through other comprehensive income
Description of reason for using presentation alternative

Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income
 
Investments in equity instruments designated at fair value through other comprehensive incomenone
At 31.12.2017: 
Investments in equity instruments designated at fair value through other comprehensive income 
 Year 201731.12.2017
Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period  
Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period  
Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition  
Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income  
Reclassification out of financial assets at fair value through profit or loss  
Reclassification into financial assets at fair value through profit or loss  
Reclassification out of available-for-sale financial assets  
Reclassification into available-for-sale financial assets  
Reclassification out of held-to-maturity investments  
Reclassification into held-to-maturity investments  
Reclassification out of loans and receivables  
Reclassification into loans and receivables  
Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount  
Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value  
Financial assets reclassified out of available-for-sale financial assets, carrying amount  
Financial assets reclassified out of available-for-sale financial assets, at fair value  
Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss  
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income  
Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or loss  
Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income  
Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss  
Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss  
Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss  
Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss  
Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss  
Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss  
Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss X.X%
Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss  
Effective interest rate of financial assets reclassified out of available-for-sale financial assets X.X%
Estimated cash flows of financial assets reclassified out of available-for-sale financial assets  
Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive income
Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income
Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss

Disclosure of reclassification of financial assets
 
Events of reclassification of financial assetsnone
For the year 2017: 
Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss 
Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost 
Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive income 
Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised cost 
Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or loss 
Reclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive income 

Events of reclassification of financial assets:
  • Date of reclassification of financial assets due to change in business model
  • Explanation of change in business model for managing financial assets
  • Description of effect of changing business model for managing financial assets on financial statements

 Year 201731.12.2017
Effective interest rate determined on date of reclassification for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category X.X%
Interest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category  
Fair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category  
Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified  
Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category  
Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified  

Disclosure of offsetting of financial assets and financial liabilities


Disclosure of offsetting of financial assets
 
Types of financial assetsnoneCounterpartiesnone
Individually insignificant counterpartiesnone
At 31.12.2017: 
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements 
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position 
Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements  
Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements  
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position{"GrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements":"1","GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements":"-1"}real[]  
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets 
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets  
Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets  
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets{"FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets":"1","CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets":"1"}real[]  
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements{"NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition":"1","AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets":"-1"}real["NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition","AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets"]  
Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement
Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
Disclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position

Disclosure of offsetting of financial liabilities
 
Types of financial liabilitiesnoneCounterpartiesnone
Individually insignificant counterpartiesnone
At 31.12.2017: 
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements 
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position 
Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements  
Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements  
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position{"GrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements":"1","GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements":"-1"}real[]  
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities 
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities  
Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities  
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities{"FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities":"1","CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities":"1"}real[]  
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements{"NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition":"1","AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities":"-1"}real["NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition","AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities"]  
 31.12.2017
Financial assets pledged as collateral for liabilities or contingent liabilities 
Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value 
Collateral sold or repledged in absence of default by owner of collateral, at fair value 
Loans payable in default 
Loans payable in breach which permitted lender to demand accelerated repayment 

Income, expense, gains or losses of financial instruments

 Year 2017
Gains (losses) on financial instruments 
Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently 
Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading 
Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value 
Total gains (losses) on financial assets at fair value through profit or loss{"GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition":"1","GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1","GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue":"1"}real[] 
Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently 
Gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently 
Gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently 
Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading 
Total gains (losses) on financial liabilities at fair value through profit or loss{"GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition":"1","GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1"}real[] 
Gains (losses) on held-to-maturity investments 
Gains (losses) on loans and receivables 
Gains (losses) on available-for-sale financial assets 
Gains (losses) on remeasuring available-for-sale financial assets, before tax 
Reclassification adjustments on available-for-sale financial assets, before tax 
Gains (losses) on financial liabilities at amortised cost 
Gains (losses) on financial assets at amortised cost 
Other comprehensive income, before tax, gains (losses) from investments in equity instruments 
Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income 
Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax 
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax 
Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss 
Interest income for financial assets not at fair value through profit or loss 
Interest expense for financial liabilities not at fair value through profit or loss 
Interest revenue for financial assets measured at amortised cost 
Interest revenue for financial assets measured at fair value through other comprehensive income 
Fee income and expense 
Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss 
Fee income (expense) arising from trust and fiduciary activities 
Fee income arising from financial assets not at fair value through profit or loss 
Fee expense arising from financial liabilities not at fair value through profit or loss 
Interest income on impaired financial assets accrued 
Interest income on impaired financial assets accrued 
Gain (loss) arising from derecognition of financial assets measured at amortised cost 
Gains arising from derecognition of financial assets measured at amortised cost 
Losses arising from derecognition of financial assets measured at amortised cost 
Gain (loss) arising from derecognition of financial assets measured at amortised cost{"GainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost":"1","LossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost":"-1"}real[] 
Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement
Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
Disclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities
Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral
Description of terms and conditions associated with entity's use of collateral permitted to be sold or repledged in absence of default by owner of collateral
Description of compound financial instruments with multiple embedded derivatives
Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable
Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue
Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable
Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue
Income, expense, gains or losses of financial instruments
Gain (loss) arising from derecognition of financial assets measured at amortised cost
Description of reason for derecognition of financial assets measured at amortised cost

Disclosure of hedge accounting


Disclosure of detailed information about hedges
 
Types of hedgesnone
Fair value hedgesnoneCash flow hedgesnoneHedges of net investment in foreign operationsnone
At 31.12.2017: 
Financial instruments designated as hedging instruments, at fair value   

Types of hedges:
  • Description of type of hedge
  • Description of financial instruments designated as hedging instruments
  • Description of nature of risks being hedged

 Year 2017
Gains (losses) on hedging instrument, fair value hedges 
Gains (losses) on hedged item attributable to hedged risk, fair value hedges 
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss 
Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss 
Description of periods when cash flows expected to occur
Description of periods when cash flows affect profit or loss
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur

Disclosure of general hedge accounting

Description of cross-reference to disclosures about hedge accounting presented outside financial statements

Disclosure of risk management strategy related to hedge accounting

Types of risks:
  • Explanation of risk management strategy related to hedge accounting
    • Description of hedging instruments used to hedge risk exposures and how they are used
    • Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness
    • Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are
  • Information about how entity determined risk component designated as hedged item
  • Information about how designated risk component relates to hedged item in its entirety
  • Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets
  • Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets
  • Indication of how frequently hedging relationships are discontinued and restarted
  • Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes


Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows
 
Types of risksnoneHedging instrumentsnoneMaturitynone
Credit risknoneLiquidity risknoneMarket risknoneRisk diversification effectnoneNot later than three monthsnoneLater than three months and not later than one yearnoneLater than one yearnone
Currency risknoneInterest rate risknoneOther price risknoneNot later than one monthnoneLater than one month and not later than three monthsnoneLater than three months and not later than six monthsnoneLater than six months and not later than one yearnoneLater than one year and not later than five yearsnoneLater than five yearsnone
Equity price risknoneCommodity price risknonePrepayment risknoneResidual value risknoneLater than one year and not later than three yearsnoneLater than three years and not later than five yearsnone
At 31.12.2017: 
Average price of hedging instrumentX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.X
Average rate of hedging instrumentX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Nominal amount of hedging instrumentX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.X

Types of risks & Hedging instruments & Maturity:
  • Description of sources of hedge ineffectiveness expected to affect hedging relationship
  • Description of sources of hedge ineffectiveness that emerged in hedging relationship
  • Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship

Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur

Disclosure of detailed information about hedging instruments
 
Types of risksnoneTypes of hedgesnoneHedging instrumentsnone
Credit risknoneLiquidity risknoneMarket risknoneRisk diversification effectnoneFair value hedgesnoneCash flow hedgesnoneHedges of net investment in foreign operationsnone
Currency risknoneInterest rate risknoneOther price risknone
Equity price risknoneCommodity price risknonePrepayment risknoneResidual value risknone
At 31.12.2017: 
Hedging instrument, assets             
Hedging instrument, liabilities             
For the year 2017: 
Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness             
At 31.12.2017: 
Nominal amount of hedging instrumentX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.XX.X

Types of risks & Types of hedges & Hedging instruments:
  • Description of line item in statement of financial position that includes hedging instrument


Disclosure of detailed information about hedged items
 
Types of risksnoneTypes of hedgesnoneHedged itemsnone
Credit risknoneLiquidity risknoneMarket risknoneRisk diversification effectnoneFair value hedgesnoneCash flow hedgesnoneHedges of net investment in foreign operationsnone
Currency risknoneInterest rate risknoneOther price risknone
Equity price risknoneCommodity price risknonePrepayment risknoneResidual value risknone
At 31.12.2017: 
Hedged item, assets             
Hedged item, liabilities             
Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets             
Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities             
For the year 2017: 
Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness             
At 31.12.2017: 
Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assets             
Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilities             
Reserve of cash flow hedges, continuing hedges             
Reserve of exchange differences on translation, continuing hedges             
Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied             
Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied             

Types of risks & Types of hedges & Hedged items:
  • Description of line item in statement of financial position that includes hedged item


Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting
 
Types of risksnoneTypes of hedgesnone
Credit risknoneLiquidity risknoneMarket risknoneRisk diversification effectnoneFair value hedgesnoneCash flow hedgesnoneHedges of net investment in foreign operationsnone
Currency risknoneInterest rate risknoneOther price risknone
Equity price risknoneCommodity price risknonePrepayment risknoneResidual value risknone
For the year 2017: 
Gain (loss) on hedge ineffectiveness 
Gain (loss) on hedge ineffectiveness recognised in profit or loss            
Gain (loss) on hedge ineffectiveness recognised in other comprehensive income            
Total gain (loss) on hedge ineffectiveness{"GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss":"1","GainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome":"1"}real[]            
Gains (losses) on cash flow hedges, net of tax            
Gains (losses) on hedges of net investments in foreign operations, net of tax            
Reclassification adjustments on cash flow hedges, net of tax            
Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax            
Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax            
Reclassification adjustments on hedges of net investments in foreign operations, net of tax            
Hedging gains (losses) for hedge of group of items with offsetting risk positions            

Types of risks & Types of hedges:
  • Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness
  • Description of line item in statement of comprehensive income that includes reclassification adjustments


Disclosure of information about credit exposures designated as measured at fair value through profit or loss
 
Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risknone
For the year 2017: 
Reconciliation of nominal amount of credit derivative 
Changes in nominal amount of credit derivative 
Increase (decrease) in credit derivative, nominal amount 
At 31.12.2017: 
Credit derivative, nominal amount 
For the year 2017: 
Reconciliation of fair value of credit derivative 
Changes in fair value of credit derivative 
Increase (decrease) in credit derivative, fair value 
At 31.12.2017: 
Credit derivative, fair value 
For the year 2017: 
Gain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit risk 
At 31.12.2017: 
Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assets 
Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilities 
Nominal or principal amount of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk 
 Year 201731.12.2017
Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c  
Financial instruments whose fair value previously could not be reliably measured at time of derecognition  
Gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured  
Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c
Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably
Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably
Information about market for financial instruments
Information about whether and how entity intends to dispose of financial instruments
Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised
Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments

Disclosure of nature and extent of risks arising from financial instruments
 
Types of risksnone
Credit risknoneLiquidity risknoneMarket risknoneRisk diversification effectnone
Currency risknoneInterest rate risknoneOther price risknone
Equity price risknoneCommodity price risknonePrepayment risknoneResidual value risknone
At 31.12.2017: 
Description of concentrations of risk 
Risk exposure associated with instruments sharing characteristic         

Types of risks:
  • Description of exposure to risk
  • Description of objectives, policies and processes for managing risk
  • Methods used to measure risk
  • Description of changes in exposure to risk
  • Description of changes in objectives, policies and processes for managing risk
  • Description of changes in methods used to measure risk
  • Summary quantitative data about entity's exposure to risk
  • Description of concentrations of risk
    • Description of how management determines concentrations
    • Description of shared characteristic for concentration
  • Additional information about entity exposure to risk
  • Sensitivity analysis for types of market risk


Disclosure of credit risk

Description of cross-reference to disclosures about credit risk presented outside financial statements
Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses
Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition
Information about entity's definitions of default
Information on how instruments were grouped if expected credit losses were measured on collective basis
Information on how entity determined that financial assets are credit-impaired financial assets
Information on entity's write-off policy
Information on how requirements for modification of contractual cash flows of financial assets have been applied
Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements
Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses
Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition
Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset
Description of how forward-looking information has been incorporated into determination of expected credit losses
Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes

Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments
 
Classes of financial instrumentsnoneType of measurement of expected credit lossesnoneMethod of assessment of expected credit lossesnoneCredit impairment of financial instrumentsnoneCarrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnone
Loan commitmentsnoneFinancial guarantee contractsnoneTrade receivablesnoneContract assetsnoneLease receivablesnoneMortgagesnoneConsumer loansnoneCorporate loansnone12-month expected credit lossesnoneLifetime expected credit lossesnoneExpected credit losses individually assessednoneExpected credit losses collectively assessednoneFinancial instruments not credit-impairednoneFinancial instruments credit-impairednoneGross carrying amountnoneAccumulated impairmentnone
Financial instruments purchased or originated credit-impairednoneFinancial instruments credit-impaired after purchase or originationnone
For the year 2017: 
Increase (decrease) in financial assets 
Increase (decrease) through transfers, financial assets                 
Decrease through derecognition, financial assets                 
Increase through origination or purchase, financial assets                 
Decrease through write-off, financial assets                 
Increase (decrease) through changes in models or risk parameters, financial assets                 
Increase (decrease) through modification of contractual cash flows, financial assets                 
Increase (decrease) through foreign exchange and other movements, financial assets 
Increase (decrease) through foreign exchange, financial assets                 
Increase (decrease) through other movements, financial assets                 
Total increase (decrease) through foreign exchange and other movements, financial assets{"IncreaseDecreaseThroughForeignExchangeFinancialAssets":"1","IncreaseDecreaseThroughOtherMovementsFinancialAssets":"1"}real[]                 
Total increase (decrease) in financial assets{"IncreaseDecreaseThroughTransfersFinancialAssets":"1","DecreaseThroughDerecognitionFinancialAssets":"-1","IncreaseThroughOriginationOrPurchaseFinancialAssets":"1","DecreaseThroughWriteoffFinancialAssets":"-1","IncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssets":"1","IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets":"1","IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets":"1"}real["IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets"]                 
At 31.12.2017: 
Financial assets                 
For the year 2017: 
Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts 
Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts                 
Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts                 
Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts                 
Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts                 
Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts                 
Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts 
Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts                 
Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts                 
Total increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts{"IncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts":"1","IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts":"1"}real[]                 
Total increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts{"IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts":"1","DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts":"-1","IncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts":"1","IncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts":"1","IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts":"1","IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts":"1"}real{"2":"IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts"}                 
At 31.12.2017: 
Exposure to credit risk on loan commitments and financial guarantee contracts                 
For the year 2017: 
Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised                 

Classes of financial instruments & Type of measurement of expected credit losses & Method of assessment of expected credit losses & Credit impairment of financial instruments & Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount:
  • Explanation of reasons for changes in loss allowance for financial instruments
  • Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance

 Year 201731.12.2017
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification  
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss)  
Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount  
Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding  
Information about groups or portfolios of financial instruments with particular features that could affect large portion of that group

Disclosure of credit risk exposure
 
External credit gradesnoneInternal credit gradesnoneProbability of defaultnoneClasses of financial instrumentsnoneType of measurement of expected credit lossesnoneMethod of assessment of expected credit lossesnoneCredit impairment of financial instrumentsnoneCarrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnone
External credit gradesnoneInternal credit gradesnoneProbability of defaultnoneLoan commitmentsnoneFinancial guarantee contractsnoneTrade receivablesnoneContract assetsnoneLease receivablesnoneMortgagesnoneConsumer loansnoneCorporate loansnone12-month expected credit lossesnoneLifetime expected credit lossesnoneExpected credit losses individually assessednoneExpected credit losses collectively assessednoneFinancial instruments not credit-impairednoneFinancial instruments credit-impairednoneGross carrying amountnoneAccumulated impairmentnone
Financial instruments purchased or originated credit-impairednoneFinancial instruments credit-impaired after purchase or originationnone
At 31.12.2017: 
Financial assets                    
Exposure to credit risk on loan commitments and financial guarantee contracts                    

Disclosure of provision matrix
 
Classes of financial instrumentsnonePast due statusnoneCarrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnone
Loan commitmentsnoneFinancial guarantee contractsnoneTrade receivablesnoneContract assetsnoneLease receivablesnoneMortgagesnoneConsumer loansnoneCorporate loansnoneCurrentnoneLater than one month and not later than two monthsnoneLater than two months and not later than three monthsnoneLater than three monthsnoneGross carrying amountnoneAccumulated impairmentnone
At 31.12.2017: 
Expected credit loss rateX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Financial assets              

Disclosure of financial assets that are either past due or impaired
 
Classes of financial assetsnoneImpairment of financial assetsnonePast due statusnoneCarrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnone
Financial assets at amortised cost, classhybridFinancial assets at fair value, classnoneFinancial assets outside scope of IFRS 7, classnoneTotal for Financial assets, class{"FinancialAssetsAtAmortisedCostMember":"1"}hybrid["FinancialAssetsAtAmortisedCostMember"]Financial assets neither past due nor impairednoneFinancial assets past due but not impairednoneFinancial assets impairednoneCurrentnoneLater than one month and not later than two monthsnoneLater than two months and not later than three monthsnoneLater than three monthsnoneGross carrying amountnoneAccumulated impairmentnone
Trade receivablesfiction_totalsMortgagesfiction_totalsConsumer loansfiction_totalsCorporate loansfiction_totalsTotal for Financial assets at amortised cost, class{"TradeReceivablesMember":1,"MortgagesMember":1,"ConsumerLoansMember":1,"CorporateLoansMember":1}fiction_totals[]Trading securitiesfiction_totalsDerivativesfiction_totalsEquity investmentsfiction_totalsTotal for Financial assets at fair value, class{"TradingSecuritiesMember":1,"DerivativesMember":1,"EquityInvestmentsMember":1}fiction_totals[]Financial assets individually assessed for credit lossesnoneFinancial assets collectively assessed for credit lossesnone
Option contractnoneFutures contractnoneSwap contractnoneForward contractnone
At 31.12.2017: 
Financial assets    FinancialAssetsAtAmortisedCostMember_4t       FinancialAssetsAtFairValueMember_4t  FinancialAssetsMember_4t           
Analysis of financial assets that are individually determined to be impaired 
Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements    FinancialAssetsAtAmortisedCostMember_4t       FinancialAssetsAtFairValueMember_4t  FinancialAssetsMember_4t           

Classes of financial assets & Impairment of financial assets & Past due status & Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount:
  • Analysis of age of financial assets that are past due but not impaired
  • Analysis of financial assets that are individually determined to be impaired
    • Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired

 31.12.2017
Assets obtained by taking possession of collateral or calling on other credit enhancements 
Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements
Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement

Disclosure of maturity analysis for non-derivative financial liabilities
 
Maturitynone
Not later than three monthsnoneLater than three months and not later than one yearnoneLater than one yearnone
Not later than one monthnoneLater than one month and not later than three monthsnoneLater than three months and not later than six monthsnoneLater than six months and not later than one yearnoneLater than one year and not later than five yearsnoneLater than five yearsnone
Later than one year and not later than three yearsnoneLater than three years and not later than five yearsnone
At 31.12.2017: 
Non-derivative financial liabilities, undiscounted cash flows       
Gross finance lease obligations       

Disclosure of maturity analysis for derivative financial liabilities
 
Maturitynone
Not later than three monthsnoneLater than three months and not later than one yearnoneLater than one yearnone
Not later than one monthnoneLater than one month and not later than three monthsnoneLater than three months and not later than six monthsnoneLater than six months and not later than one yearnoneLater than one year and not later than five yearsnoneLater than five yearsnone
Later than one year and not later than three yearsnoneLater than three years and not later than five yearsnone
At 31.12.2017: 
Derivative financial liabilities, undiscounted cash flows       
Prices specified in forward agreements to purchase financial assets for cash       
Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged       
Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged       
Gross loan commitments       

Disclosure of how entity manages liquidity risk


Disclosure of maturity analysis for financial assets held for managing liquidity risk
 
Maturitynone
Not later than three monthsnoneLater than three months and not later than one yearnoneLater than one yearnone
Not later than one monthnoneLater than one month and not later than three monthsnoneLater than three months and not later than six monthsnoneLater than six months and not later than one yearnoneLater than one year and not later than five yearsnoneLater than five yearsnone
Later than one year and not later than three yearsnoneLater than three years and not later than five yearsnone
At 31.12.2017: 
Financial assets held for managing liquidity risk       

Disclosure of financial instruments by type of interest rate
 
Types of interest ratesnone
Floating interest ratenoneFixed interest ratenone
At 31.12.2017: 
Financial liabilities  
Financial assets  

Disclosure of detailed information about borrowings
 
Borrowings by namenoneTypes of interest ratesnoneRangenone
Floating interest ratenoneFixed interest ratenoneBottom of rangenoneWeighted averagenoneTop of rangenone
At 31.12.2017: 
Borrowings      
Notional amount      
Borrowings, interest rateX.X%X.X%X.X%X.X%X.X%X.X%
Borrowings, adjustment to interest rate basisX.X%X.X%X.X%X.X%X.X%X.X%

Borrowings by name & Types of interest rates & Range:
  • Borrowings, interest rate basis
  • Borrowings, maturity
  • Borrowings, original currency

 31.12.2017
Value at risk 
Description of methods and assumptions used in preparing sensitivity analysis
Description of changes in methods and assumptions used in preparing sensitivity analysis
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis
Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables
Description of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved
Description of fact and reason why sensitivity analyses are unrepresentative

Disclosure of transfers of financial assets


Disclosure of transferred financial assets that are not derecognised in their entirety
 
Transferred financial assets that are not derecognised in their entiretynone
At 31.12.2017: 
Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety 
Fair value of transferred financial assets that are not derecognised in their entirety 
Fair value of associated financial liabilities 
Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety{"FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety":"1","FairValueOfAssociatedFinancialLiabilities":"-1"}real[] 
Assets that entity continues to recognise 
Associated liabilities that entity continues to recognise 
Original assets before transfer 
Assets that entity continues to recognise to extent of continuing involvement 
Associated liabilities that entity continues to recognise to extent of continuing involvement 

Transferred financial assets that are not derecognised in their entirety:
  • Description of nature of transferred financial assets that are not derecognised in their entirety
  • Description of nature of risks and rewards of ownership to which entity is exposed
  • Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities


Disclosure of continuing involvement in derecognised financial assets
 
Continuing involvement in derecognised financial assets by type of instrumentnoneContinuing involvement in derecognised financial assets by type of transfernone
Written put optionsnonePurchased call optionsnoneGuaranteesnoneSecurities lendingnoneFactoring of receivablesnoneSecuritisationsnone
At 31.12.2017: 
Recognised assets representing continuing involvement in derecognised financial assets      
Recognised liabilities representing continuing involvement in derecognised financial assets      
Fair value of assets representing continuing involvement in derecognised financial assets      
Fair value of liabilities representing continuing involvement in derecognised financial assets      
Maximum exposure to loss from continuing involvement      
Undiscounted cash outflow required to repurchase derecognised financial assets      
Other amounts payable to transferee in respect of transferred assets      
For the year 2017: 
Gain (loss) of derecognised financial assets at date of transfer      
Income from continuing involvement in derecognised financial assets      
At 31.12.2017: 
Income from continuing involvement in derecognised financial assets cumulatively recognised      
For the year 2017: 
Expense from continuing involvement in derecognised financial assets      
At 31.12.2017: 
Expense from continuing involvement in derecognised financial assets cumulatively recognised      
For the year 2017: 
Gain (loss) from transfer activity during period representing greatest transfer activity      
Proceeds from transfer activity during period representing greatest transfer activity      

Continuing involvement in derecognised financial assets by type of instrument & Continuing involvement in derecognised financial assets by type of transfer:
  • Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets
  • Information about how maximum exposure to loss from continuing involvement is determined
  • Qualitative information about continuing involvement in derecognised financial assets
  • Explanation when greatest transfer activity took place


Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets
 
Continuing involvement in derecognised financial assets by type of instrumentnoneMaturitynoneContinuing involvement in derecognised financial assets by type of transfernone
Written put optionsnonePurchased call optionsnoneGuaranteesnoneNot later than three monthsnoneLater than three months and not later than one yearnoneLater than one yearnoneSecurities lendingnoneFactoring of receivablesnoneSecuritisationsnone
Not later than one monthnoneLater than one month and not later than three monthsnoneLater than three months and not later than six monthsnoneLater than six months and not later than one yearnoneLater than one year and not later than five yearsnoneLater than five yearsnone
Later than one year and not later than three yearsnoneLater than three years and not later than five yearsnone
At 31.12.2017: 
Undiscounted cash outflow required to repurchase derecognised financial assets             
Other amounts payable to transferee in respect of transferred assets             
 Year 201731.12.2017
Increase (decrease) in financial assets on basis of measurement category, initial application of IFRS 9  
Increase (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9  
Increase (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9  
Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9  
Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9  
Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified as measured at amortised cost, initial application of IFRS 9  
Fair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9  
Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9  
Effective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9 X.X%
Interest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9  
Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9  
Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified as measured at amortised cost, initial application of IFRS 9  
Effective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9 X.X%
Interest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9  
Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account requirements related to modification of time value of money element  
Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment features  
Explanation of initial application of IFRS 9
Explanation of initial application of impairment requirements for financial instruments

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