IFRS 9 - Financial Instruments

# Reference Concept Name
1 IFRS 9 6.5.14 ifrs-full:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
2 IFRS 9 5.6.5 ifrs-full:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax
3 IFRS 9 6.5.16 ifrs-full:ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember
4 IFRS 9 6.6.4 ifrs-full:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions
5 IFRS 9 6.5.11 ifrs-full:ReserveOfCashFlowHedgesMember
6 IFRS 9 6.5.11 ifrs-full:ReserveOfCashFlowHedges
7 IFRS 9 6.5.16 ifrs-full:AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
8 IFRS 9 6.5.16 ifrs-full:AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
9 IFRS 9 6.5.16 ifrs-full:ReserveOfChangeInValueOfForwardElementsOfForwardContracts
10 IFRS 9 6.5.16 ifrs-full:ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember
11 IFRS 9 6.5.14 ifrs-full:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax
12 IFRS 9 5.6.5 ifrs-full:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax
13 IFRS 9 6.5.16 ifrs-full:ReserveOfChangeInValueOfForeignCurrencyBasisSpreads
14 IFRS 9 6.5.15 ifrs-full:ReserveOfChangeInValueOfTimeValueOfOptions
15 IFRS 9 6.5.15 ifrs-full:ReserveOfChangeInValueOfTimeValueOfOptionsMember
16 IFRS 9 3.2.23 a ifrs-full:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
17 IFRS 9 3.2.23 a ifrs-full:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
18 IFRS 9 6.5.13 a ifrs-full:OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations
19 IFRS 9 6.5.13 a ifrs-full:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax
20 IFRS 9 6.5.13 a ifrs-full:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax
21 IFRS 9 6.5.13 a ifrs-full:OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations
22 IFRS 9 3.2.23 a ifrs-full:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral
23 IFRS 9 6.5.15 b i ifrs-full:AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied
24 IFRS 9 6.5.11 d i ifrs-full:AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied