IFRS 9 - Financial Instruments

# Reference Concept Name
1 IFRS 9 6.5.11 ifrs-full:ReserveOfCashFlowHedgesMember
2 IFRS 9 7.2.34 ifrs-full:ClassesOfFinancialAssetsAxis
3 IFRS 9 6.5.14 ifrs-full:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
4 IFRS 9 6.5.14 ifrs-full:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax
5 IFRS 9 6.5.15 ifrs-full:ReserveOfChangeInValueOfTimeValueOfOptionsMember
6 IFRS 9 6.5.15 ifrs-full:ReserveOfChangeInValueOfTimeValueOfOptions
7 IFRS 9 5.6.5 ifrs-full:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax
8 IFRS 9 7.2.34 ifrs-full:ClassesOfFinancialLiabilitiesAxis
9 IFRS 9 6.5.11 ifrs-full:ReserveOfCashFlowHedges
10 IFRS 9 6.6.4 ifrs-full:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions
11 IFRS 9 6.5.16 ifrs-full:ReserveOfChangeInValueOfForeignCurrencyBasisSpreads
12 IFRS 9 6.5.16 ifrs-full:ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember
13 IFRS 9 6.5.16 ifrs-full:ReserveOfChangeInValueOfForwardElementsOfForwardContracts
14 IFRS 9 6.5.16 ifrs-full:ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember
15 IFRS 9 6.5.16 ifrs-full:AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
16 IFRS 9 6.5.16 ifrs-full:AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
17 IFRS 9 5.6.5 ifrs-full:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax
18 IFRS 9 7.2.34 ifrs-full:FinancialLiabilitiesMember
19 IFRS 9 7.2.34 ifrs-full:DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory
20 IFRS 9 7.2.34 ifrs-full:FinancialAssetsMember
21 IFRS 9 7.2.34 ifrs-full:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable
22 IFRS 9 7.2.34 ifrs-full:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory
23 IFRS 9 7.2.34 ifrs-full:DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable
24 IFRS 9 6.5.13 a ifrs-full:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax
25 IFRS 9 7.2.34 a ifrs-full:FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments
26 IFRS 9 7.2.34 a ifrs-full:FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments
27 IFRS 9 7.2.34 a ifrs-full:FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments
28 IFRS 9 7.2.34 a ifrs-full:FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments
29 IFRS 9 6.5.13 a ifrs-full:OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations
30 IFRS 9 6.5.13 a ifrs-full:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations
31 IFRS 9 3.2.23 a ifrs-full:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
32 IFRS 9 3.2.23 a ifrs-full:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
33 IFRS 9 3.2.23 a ifrs-full:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
34 IFRS 9 6.5.13 a ifrs-full:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
35 IFRS 9 7.2.34 b ifrs-full:FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments
36 IFRS 9 7.2.34 b ifrs-full:FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments
37 IFRS 9 7.2.34 b ifrs-full:FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments
38 IFRS 9 7.2.34 b ifrs-full:FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments
39 IFRS 9 6.5.15 b i ifrs-full:AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
40 IFRS 9 7.2.34 c ifrs-full:FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated
41 IFRS 9 7.2.34 c ifrs-full:FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated
42 IFRS 9 7.2.34 d ifrs-full:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation
43 IFRS 9 7.2.34 d ifrs-full:DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation
44 IFRS 9 6.5.11 d i ifrs-full:AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied