The Impact of IFRS on Industry. Lavi Mohan R.

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      ● a sensitivity analysis of each type of market risk to which the entity is exposed;

      ● additional information if the sensitivity analysis is not representative of the entity's risk exposure (for example because exposures during the year were different to exposures at year-end).

      ● to understand the relationship between transferred financial assets that are not derecognised in their entirety and the associated liabilities;

      ● to evaluate the nature of, and risks associated with, the entity's continuing involvement in derecognised financial assets;

      ● transferred financial assets that are not derecognised in their entirety;

      ● required disclosures include description of the nature of the transferred assets, nature of risk and rewards as well as description of the nature and quantitative disclosure depicting relationship between transferred financial assets and the associated liabilities;

      ● transferred financial assets that are derecognised in their entirety;

      ● required disclosures include the carrying amount of the assets and liabilities recognised, fair value of the assets and liabilities that represent continuing involvement, maximum exposure to loss from the continuing involvement as well as maturity analysis of the undiscounted cash flows to repurchase the derecognised financial assets;

      ● additional disclosures are required for any gain or loss recognised at the date of transfer of the assets, income or expenses recognise from the entity's continuing involvement in the derecognised financial assets as well as details of uneven distribution of proceed from transfer activity throughout the reporting period.

      a. general information as described,

      b. information about reported segment profit or loss, including specified revenues and expenses included in reported segment profit or loss, segment assets, segment liabilities and the basis of measurement,

      c. reconciliations of the totals of segment revenues, reported segment profit or loss, segment assets, segment liabilities and other material segment items to corresponding entity amounts.

      a. factors used to identify the entity's reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments, or a combination of factors and whether operating segments have been aggregated);

      b. the judgements made by management in applying the aggregation criteria. This includes a brief description of the operating segments that have been aggregated in this way and the economic indicators that have been assessed in determining that the aggregated operating segments share similar economic characteristics; and

      c. types of products and services from which each reportable segment derives its revenues.

      a. revenues from external customers;

      b. revenues from transactions with other operating segments of the same entity;

      c. interest revenue;

      d. interest expense;

      e. depreciation and amortisation;

      f. material items of income and expense disclosed in accordance with IAS 1 Presentation of Financial Statements (as revised in 2007);

      g. the entity's interest in the profit or loss of associates and joint ventures accounted for by the equity method;

      h. income tax expense or income; and

      i. material non-cash items other than depreciation and amortisation.

      a. the amount of investment in associates and joint ventures accounted for by the equity method; and

      b. the amounts of additions to non-current assets1 other than financial instruments, deferred tax assets, net defined benefit assets (see IAS 19 Employee Benefits) and rights arising under insurance contracts.