Debt and Derivatives Disclosure Notes
Published on 04 Dec 2017
The Debt and Derivatives Disclosure Notes include examples of tables that can be used to present information on financing and hedging arrangements to investors. Large parts of the information to be disclosed covers existing fund GAAP requirements, but there may be other items required. The Notes suggest to disclose the information both in the year end accounts and in quarterly management information for investors.
The topics covered by the Notes are:
Loans and borrowings
- Analysis by category (debt from credit institutes, shareholder loans etc.)
- Analysis of maturity for each loan
- Analysis of interest and fair value for each loan
- Overview of quantitative covenants applicable for loans and borrowings
- Analysis of foreign currency exposure
Derivative financial instruments
- Analysis of derivative financial instruments Interest rate sensitivity analysis
- Analysis of foreign exchange derivative financial instruments
- Foreign exchange sensitivity analysis
The full document can be downloaded in a Word and Excel format.