Appendix B
Application guidance
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NATURE AND EXTENT OF RISKS ARISING FROM FINANCIAL INSTRUMENTS (PARAGRAPHS 31–42)
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Quantitative liquidity risk disclosures (paragraphs 34(a) and 39(a) and (b))
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B11F | Other factors that an entity might consider in providing the disclosure required in paragraph 39(c) include, but are not limited to, whether the entity: has committed borrowing facilities (eg commercial paper facilities) or other lines of credit (eg stand-by credit facilities) that it can access to meet liquidity needs; holds deposits at central banks to meet liquidity needs; has very diverse funding sources; has significant concentrations of liquidity risk in either its assets or its funding sources; has internal control processes and contingency plans for managing liquidity risk; has instruments that include accelerated repayment terms (eg on the downgrade of the entity’s credit rating); has instruments that could require the posting of collateral (eg margin calls for derivatives); has instruments that allow the entity to choose whether it settles its financial liabilities by delivering cash (or another financial asset) or by delivering its own shares; has instruments that are subject to master netting agreements; or has accessed, or has access to, facilities under supplier finance arrangements (as described in paragraph 44G of IAS 7) that provide the entity with extended payment terms or the entity’s suppliers with early payment terms. |