The Demo Site

Disclose the significance of financial instruments for an entity's financial position and performance. [IFRS 7.7] This includes disclosures for each of the following categories: [IFRS 7.8]
* Financial assets measured at fair value through profit and loss, showing separately those held for trading and those designated at initial recognition.
* Held-to-maturity investments.
* Loans and receivables.
* Available-for-sale assets.
* Financial liabilities at fair value through profit and loss, showing separately those held for trading and those designated at initial recognition.
* Financial liabilities measured at amortised cost.

# Other balance sheet-related disclosures:

* Special disclosures about financial assets and financial liabilities designated to be measured at fair value through profit and loss, including disclosures about credit risk and market risk and changes in fair values [IFRS 7.9-10]
* Reclassifications of financial instruments from fair value to amortised cost or vice versa [IFRS 7.12]
* Disclosures about derecognitions, including transfers of financial assets for which derecogntion accounting is not permitted by IAS 39 [IFRS 7.13]
* Information about financial assets pledged as collateral and about financial or non-financial assets held as collateral [IFRS 7.14-15]
* Reconciliation of the allowance account for credit losses (bad debts). [IFRS 7.16]
* Information about compound financial instruments with multiple embedded derivatives. [IFRS 7.17]
* Breaches of terms of loan agreements. [IFRS 7.18-19]

Source : IFRS