IFRS Foundation
example16 2011-12-31 example16 2011-01-01 2011-12-31 example16 2011-12-31 example16:CounterpartyAMember ifrs-full:DerivativesMember example16 2011-12-31 example16:CounterpartyBMember ifrs-full:DerivativesMember example16 2011-12-31 example16:CounterpartyCMember ifrs-full:DerivativesMember example16 2011-12-31 ifrs-full:IndividuallyInsignificantCounterpartiesMember ifrs-full:DerivativesMember example16 2011-12-31 ifrs-full:DerivativesMember example16 2011-12-31 example16:CounterpartyAMember example16:ReverseRepurchaseSecuritiesBorrowingSimilarAgreementsMember example16 2011-12-31 example16:CounterpartyBMember example16:ReverseRepurchaseSecuritiesBorrowingSimilarAgreementsMember example16 2011-12-31 example16:CounterpartyCMember example16:ReverseRepurchaseSecuritiesBorrowingSimilarAgreementsMember example16 2011-12-31 ifrs-full:IndividuallyInsignificantCounterpartiesMember example16:ReverseRepurchaseSecuritiesBorrowingSimilarAgreementsMember example16 2011-12-31 example16:ReverseRepurchaseSecuritiesBorrowingSimilarAgreementsMember example16 2011-12-31 example16:CounterpartyAMember example16:OtherFinancialInstrumentsMember example16 2011-12-31 example16:CounterpartyBMember example16:OtherFinancialInstrumentsMember example16 2011-12-31 example16:CounterpartyCMember example16:OtherFinancialInstrumentsMember example16 2011-12-31 ifrs-full:IndividuallyInsignificantCounterpartiesMember example16:OtherFinancialInstrumentsMember example16 2011-12-31 example16:OtherFinancialInstrumentsMember example16 2011-12-31 example16:CounterpartyAMember example16 2011-12-31 example16:CounterpartyBMember example16 2011-12-31 example16:CounterpartyCMember example16 2011-12-31 ifrs-full:IndividuallyInsignificantCounterpartiesMember example16 2011-12-31 example16:CounterpartyAMember ifrs-full:DerivativesMember example16 2011-12-31 example16:CounterpartyBMember ifrs-full:DerivativesMember example16 2011-12-31 example16:CounterpartyCMember ifrs-full:DerivativesMember example16 2011-12-31 ifrs-full:IndividuallyInsignificantCounterpartiesMember ifrs-full:DerivativesMember example16 2011-12-31 ifrs-full:DerivativesMember example16 2011-12-31 example16:CounterpartyAMember example16:ReverseRepurchaseSecuritiesBorrowingSimilarAgreementsMember example16 2011-12-31 example16:CounterpartyBMember example16:ReverseRepurchaseSecuritiesBorrowingSimilarAgreementsMember example16 2011-12-31 example16:CounterpartyCMember example16:ReverseRepurchaseSecuritiesBorrowingSimilarAgreementsMember example16 2011-12-31 ifrs-full:IndividuallyInsignificantCounterpartiesMember example16:ReverseRepurchaseSecuritiesBorrowingSimilarAgreementsMember example16 2011-12-31 example16:ReverseRepurchaseSecuritiesBorrowingSimilarAgreementsMember iso4217:EUR

IFRS Taxonomy 2014 – Illustrative examples

Financial assets and financial liabilities subject to offsetting


Financial assets subject to offsetting, enforceable master netting arrangements and similar agreements

CU million
As at 31 December 20XX (a) (b) (c)=(a)-(b) (d) (e)=(c)-(d)
Related amounts not set off in the statement of financial position
Gross amounts of recognised financial assets Gross amounts of recognised financial liabilities set off in the statement of financial position Net amounts of financial assets presented in the statement of financial position (d)(i), (d)(ii)Financial instruments (d)(ii)Cash collateral received Net amount
Description
Derivatives 200 (80) 120 (80) (30) 10
Reverse repurchase, securities borrowing and similar agreements 90 - 90 (90) - -
Other financial instruments - - - - - -
Total 290 (80) 210 (170) (30) 10


Financial liabilities subject to offsetting, enforceable master netting arrangements and similar agreements

CU million
As at 31 December 20XX (a) (b) (c)=(a)-(b) (d) (e)=(c)-(d)
Related amounts not set off in the statement of financial position
Gross amounts of recognised financial liabilities Gross amounts of recognised financial assets set off in the statement of financial position Net amounts of financial liabilities presented in the statement of financial position (d)(i), (d)(ii)Financial instruments (d)(ii)Cash collateral pledged Net amount
Description
Derivatives 160 (80) 80 (80) - -
Repurchase, securities lending and similar agreements 80 - 80 (80) - -
Other financial instruments - - - - - -
Total 240 (80) 160 (160) - -


Illustrating the application of paragraph 13C(a)-(c) by type of financial instrument and paragraph 13C(c)-(e) by counterparty

Financial assets subject to offsetting, enforceable master netting arrangements and similar agreements

CU million
As at 31 December 20XX (a) (b) (c)=(a)-(b)
Gross amounts of recognised financial assets Gross amounts of recognised financial liabilities set off in the statement of financial position Net amounts of financial assets presented in the statement of financial position
Description
Derivatives 200 (80) 120
Reverse repurchase, securities borrowing and similar agreements 90 - 90
Other financial instruments - - -
Total 290 (80) 210


Net financial assets subject to enforceable master netting arrangements and similar agreements, by counterparty

CU million
As at 31 December 20XX (c) (d) (e)=(c)-(d)
Related amounts not set off in the statement of financial position
Net amounts of financial assets presented in the statement of financial position (d)(i), (d)(ii)Financial instruments (d)(ii)Cash collateral received Net amount
Counterparty A 20 - (10) 10
Counterparty B 100 (80) (20) -
Counterparty C 90 (90) - -
Other - - - -
Total 210 (170) (30) 10


Financial liabilities subject to offsetting, enforceable master netting arrangements and similar agreements

CU million
As at 31 December 20XX (a) (b) (c)=(a)-(b)
Gross amounts of recognised financial liabilities Gross amounts of recognised financial assets set off in the statement of financial position Net amounts of financial liabilities presented in the statement of financial position
Description
Derivatives 160 (80) 80
Repurchase, securities lending and similar agreements 80 - 80
Other financial instruments - - -
Total 240 (80) 160


Net financial liabilities subject to enforceable master netting arrangements and similar agreements, by counterparty

CU million
As at 31 December 20XX (c) (d) (e)=(c)-(d)
Related amounts not set off in the statement of financial position
Net amounts of financial liabilities presented in the statement of financial position (d)(i), (d)(ii)Financial instruments (d)(ii) Cash collateral pledged Net amount
Counterparty A - - - -
Counterparty B 80 (80) - -
Counterparty C 80 (80) - -
Other - - - -
Total 160 (160) - -

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