Disclosures about offsetting assets & liabilities
{"Image DocumentName": "Disclosures about offsetting assets & liabilities", "Image ImageDescription": "The standard permits flexibility with respect to how certain items are disclosed. For example, companies can choose to disclose items (c) through (e) above either by type of financial instrument or by counterparty. Generally, it is expected that disclosures will be provided in a tabular format. The standard also contains several examples intended to illustrate its application. The examples in the guidance provide the following column headings that can be used in the tabular disclosure. Gross amounts not offset in the statement of financial position. Description. Gross amounts of recognized assets. Gross amounts offset in the statement of financial position. Net amounts of assets presented in the statement of financial position. Financial Instruments. Collateral. Net amount. A. B. C = A - B. Da. Db. E = C - D.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}