Liabilities at fair value through profit or loss (only those held for trading) or rarely meeting other conditions √ Interest bearing liabilities where there is a quoted market price in an active market Other Liabilities Interest bearing liabilities where market is √ inadequate (including borrowings from TCV) Creditors √ Derivatives Not designated as an accounting hedge √ Designated as an accounting hedge cashflow – √ Designated as an accounting hedge fair value √ – Embedded derivatives Embedded derivatives √ Embedded derivatives where separation from the √ √ √ host contract is prohibited (see footnote #) Shares and other equity investments that cannot be reliably measured, are measured at cost (subject to impairment tests). Where the embedded derivatives are not separately accounted for from the host contract, it would be measured in accordance with the measurement requirements of the host contract.
Liabilities at fair value through profit or loss (only those held for trading) or rarely meeting other conditions Interest bearing liabilities where there is a quoted market price in an active market √ Other Liabilities Interest bearing liabilities where market is inadequate (including borrowings from TCV) Creditors √ √ Derivatives Not designated as an accounting hedge Designated as an accounting hedge – cashflow Designated as an accounting hedge – fair value √ √ √ Embedded derivatives Embedded derivatives √ Embedded derivatives where separation from the host contract is prohibited (see footnote #) √ √ √ Shares and other equity investments that cannot be reliably measured, are measured at cost (subject to impairment tests). Where the embedded derivatives are not separately accounted for from the host contract, it would be measured in accordance with the measurement requirements of the host contract.
FRD-116A-Financial-instruments-public-financial-corporatio.docx