UK FRS 102: Hedge Accounting and Derivative Financial Instruments Disclosure Dialog

This dialog enables you to disclose details of the risk and/or class of derivative via the following tabs:

• Fair value hedges tab

  Select New to add information to the Hedge accounting dialog.

• Cash flow hedges tab

  Select New to add information to the Hedge accounting dialog.

• Derivative financial instruments tab

  Select New to add information to the Derivatives dialog.

• Interest rate benchmark reform tab
  • Enter values in the fields provided and click New to add information via the Items impacted by the amendments resulting from interest rate benchmark reform dialog.

It is accessed via the Hedge Accounting and Derivative Financial Instruments link under the Group Financial Instruments heading (if appropriate), or the Company Financial Instruments heading on the Disclosure tab.