What information is expected to be disclosed if the tabular disclosure option is selected?
Answer The tabular disclosures must include fair values of the market risk sensitive instruments and their contract terms, categorized by expected maturity date. The terms must be sufficiently descriptive to enable readers to determine the amount and timing of future cash flows from the instruments. This information is required for each of the five years following the balance sheet date, and for the remaining years in aggregate. Within each of the risk exposure categories (e.g., interest rate, foreign currency exchange rate, commodity price risk, etc.), market risk sensitive instruments must be grouped based on common characteristics. Within the foreign currency exchange rate risk category, the market risk sensitive instruments must be grouped by functional currency. Within the commodity price risk category, market risk sensitive instruments must be grouped by type of commodity. The release provides examples of how tabular information is presented.
