Nature and extent of risks arising from financial instruments (paragraphs 31–42)
<Emphasis>Quantitative liquidity risk disclosures (paragraphs 34(a) and 39(a) and (b))</Emphasis>
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B10AIn accordance with paragraph 34(a) an entity discloses summary quantitative data about its exposure to liquidity risk on the basis of the information provided internally to key management personnel. An entity shall explain how those data are determined. If the outflows of cash (or another financial asset) included in those data could either:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
B11In preparing the maturity analyses required by paragraph 39(a) and (b) an entity uses its judgement to determine an appropriate number of time bands. For example, an entity might determine that the following time bands are appropriate:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
B11A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
B11BParagraph 39(b) requires an entity to disclose a quantitative maturity analysis for derivative financial liabilities that shows remaining contractual maturities if the contractual maturities are essential for an understanding of the timing of the cash flows. For example, this would be the case for:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
B11CParagraph 39(a) and (b) requires an entity to disclose maturity analyses for financial liabilities that show the remaining contractual maturities for some financial liabilities. In this disclosure:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
B11DThe contractual amounts disclosed in the maturity analyses as required by paragraph 39(a) and (b) are the contractual undiscounted cash flows, for example:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
B11E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
B11FOther factors that an entity might consider in providing the disclosure required in paragraph 39(c) include, but are not limited to, whether the entity:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
B12-B16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .