Financial Instruments - EY

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Financial InstrumentsA summary of IFRS 9 and its effectsMarch 2017IFRS 9 Financial Instruments RoadmapFVOCI(no rec ycling)Debt (including hybrid contr acts)DerivativesEquity(at instrument level)Conditional fair value option (FVO) elected? B usiness model test (at an aggregate level)Hold-to-collect contr actual cash Neither (1) nor (2)Amortised costFVOCI option elected ?BM with objective that results in Pas sYesYesNoNoFVOCI(with rec yclingFVTPLHeld for trading?FailNoNoFailFailBusiness model testChange in circumstancesRelevant information Performance evaluation & reporting Risks & risk management Remuneration It ems managed together Por tfolio segmentationUnit of accountResidual cat egory ver sus positive Collection of cash Relevance of salesType of objectiveBusiness model assessm)

IFRS 9 Financial Instruments Roadmap FVOCI (no recycling) Debt (including hybrid contracts) Derivatives Equity (at instrument level) Conditional fair value option (FVO)

  Financial, Instruments, Derivatives, Financial instruments