Nominal amount Carrying amount of the hedging Line item in the Changes in fair of the hedging instrument statement of value used for instrument financial position calculating where the hedge hedging ineffectiveness instrument is for 20X1 Assets Liabilities located Cash flow hedges Commodity price risk - Forward sales contracts xx xx xx Line item XX xx Fair value hedges Interest rate risk - Interest rate swaps xx xx xx Line item XX xx Foreign exchange risk - Foreign currency loan xx xx xx Line item XX xx
Nominal amount of the hedging instrument Carrying amount of the hedging instrument Line item in the statement of financial position where the hedging instrument is located Changes in fair value used for calculating hedge ineffectiveness for 20X1 Assets Liabilities Cash flow hedges Commodity price risk - Forward sales contracts xx xx xx Line item XX xx Fair value hedges Interest rate risk - Interest rate swaps xx xx xx Line item XX xx Foreign exchange risk - Foreign currency loan xx xx xx Line item XX xx
78218_IFRS_9_FI_Hedge_Accounting_IG_FINAL.docx