① Risk exposure and its causes.
② Risk management objectives, policies and processes, and risk measurement methods.
If the above descriptive information changes during this period, it should be explained accordingly.
⑵ Quantitative information
① Summary data of risk exposure on balance sheet date.
② Quantitative information of credit risk, liquidity risk and market risk.
③ Risk concentration information on the balance sheet date. An enterprise shall disclose the following information related to the credit risk of each type of financial instrument:
① Do not consider the available collateral or other credit enhancement (such as netting agreement that does not meet the netting conditions, etc.). ), the amount that best represents the maximum credit risk exposure of the enterprise on the balance sheet date, and the available collateral or other credit enhancement information.
② Credit quality information of financial assets that are not overdue and impaired.
(3) The book value of financial assets that are overdue or impaired but the relevant contract terms have been renegotiated.
(2) The amount of financial assets that best represents the maximum credit risk exposure of an enterprise on the balance sheet date shall be the balance of the book balance of financial assets minus the following two amounts:
(1) The amount that has been offset according to the provisions of Article 13 of these Standards;
② The confirmed impairment loss of the financial asset.
(3) An enterprise shall disclose the following information of overdue or impaired financial assets by category:
① Term analysis of financial assets that are overdue but not impaired on the balance sheet date.
② Information of financial assets that have been individually determined as impaired on the balance sheet date, and factors considered when judging the impairment of such financial assets.
③ Collaterals corresponding to various financial assets held by enterprises and other assets corresponding to credit enhancement and their fair values. If the relevant fair value is really difficult to estimate, it shall be explained.
(4) If the financial assets or non-financial assets obtained by disposing of collateral or other assets corresponding to credit enhancement due to the debtor's default in this period meet the conditions for asset recognition, the enterprise shall disclose the following information:
The nature and book value of the acquired assets.
(2) If these assets are not easy to be converted into cash, the plan to dispose of these assets or use them for daily operations shall be disclosed. (1) An enterprise shall disclose the maturity analysis of financial assets and financial liabilities according to the remaining maturity date, and the methods for managing the flow risks of these financial assets and financial liabilities.
Liquidity risk refers to the risk of capital shortage when an enterprise performs its obligations related to financial liabilities.
Liquidity risk disclosure requirements for financial liabilities are as follows:
① For non-derivative financial liabilities (including financial guarantee contracts), the maturity analysis shall include the maturity time of the remaining contracts.
② For derivative financial liabilities, if the contract maturity is crucial to understand the time distribution of cash flow, the maturity analysis should include the remaining contract maturity.
③ Other factors that an enterprise may consider when disclosing how to manage liquidity risk should also be disclosed.
(2) When disclosing the maturity analysis of financial assets and financial liabilities, the enterprise shall use professional judgment to determine the appropriate time period. The amount of financial assets and financial liabilities included in each period is the undiscounted contract cash flow.
(3) If the creditor can choose the time to recover the creditor's rights, the debtor shall include the corresponding financial liabilities at the earliest time when the creditor requests to recover the creditor's rights.
If the amount of debt payable by the debtor is not fixed, the amount used for maturity analysis shall be determined according to the balance sheet date.
If the debtor promises to pay the financial liability by installments, the creditor shall include the amount due for each installment in the corresponding earliest period; The debtor shall include the amount payable in each installment in the earliest corresponding period.
Demand deposits and other deposits with demand nature absorbed by creditors shall be included in the earliest period. An enterprise shall disclose the following information related to sensitivity analysis:
① Sensitivity analysis of various market risks faced on the balance sheet date. The disclosure shall reflect the impact on the current profit and loss or owners' equity of the enterprise when the relevant risk variables change reasonably and possibly on the balance sheet date.
② Methods and assumptions adopted in sensitivity analysis in this period. If the methods and assumptions are different from the previous period, the reasons for the change shall be disclosed.
(2) If an enterprise adopts the value-at-risk method or similar method to conduct sensitivity analysis, which can reflect the correlation between risk variables (such as interest rate and exchange rate), and the enterprise has adopted this method to manage financial risks, it may not disclose according to the requirements of the above 1, but the following information shall be disclosed:
① Methods, main parameters and assumptions used in this sensitivity analysis.
② The purpose of using this method and the possibility that using this method can not fully reflect the fair value of related financial assets and financial liabilities.
③ If the disclosure sensitivity analysis according to the above 1 or 2 cannot reflect the inherent market risk of financial instruments, the enterprise shall disclose this fact and the reasons.