example19
2014-12-31
ifrs-full:GrossCarryingAmountMember
example19:DealerFinancingTradeReceivablesMember
ifrs-full:CurrentMember
example19
2014-12-31
ifrs-full:AccumulatedImpairmentMember
example19:DealerFinancingTradeReceivablesMember
ifrs-full:CurrentMember
example19
2014-12-31
example19:DealerFinancingTradeReceivablesMember
ifrs-full:CurrentMember
example19
2014-12-31
ifrs-full:GrossCarryingAmountMember
example19:DealerFinancingTradeReceivablesMember
ifrs-full:LaterThanOneMonthAndNotLaterThanTwoMonthsMember
example19
2014-12-31
ifrs-full:AccumulatedImpairmentMember
example19:DealerFinancingTradeReceivablesMember
ifrs-full:LaterThanOneMonthAndNotLaterThanTwoMonthsMember
example19
2014-12-31
example19:DealerFinancingTradeReceivablesMember
ifrs-full:LaterThanOneMonthAndNotLaterThanTwoMonthsMember
example19
2014-12-31
ifrs-full:GrossCarryingAmountMember
example19:DealerFinancingTradeReceivablesMember
ifrs-full:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember
example19
2014-12-31
ifrs-full:AccumulatedImpairmentMember
example19:DealerFinancingTradeReceivablesMember
ifrs-full:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember
example19
2014-12-31
example19:DealerFinancingTradeReceivablesMember
ifrs-full:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember
example19
2014-12-31
ifrs-full:GrossCarryingAmountMember
example19:DealerFinancingTradeReceivablesMember
ifrs-full:LaterThanThreeMonthsMember
example19
2014-12-31
ifrs-full:AccumulatedImpairmentMember
example19:DealerFinancingTradeReceivablesMember
ifrs-full:LaterThanThreeMonthsMember
example19
2014-12-31
example19:DealerFinancingTradeReceivablesMember
ifrs-full:LaterThanThreeMonthsMember
example19
2014-12-31
ifrs-full:GrossCarryingAmountMember
example19:DealerFinancingTradeReceivablesMember
example19
2014-12-31
ifrs-full:AccumulatedImpairmentMember
example19:DealerFinancingTradeReceivablesMember
example19
2014-12-31
example19:DealerFinancingTradeReceivablesMember
example19
2014-12-31
ifrs-full:GrossCarryingAmountMember
example19:CustomerFinancingTradeReceivablesMember
ifrs-full:CurrentMember
example19
2014-12-31
ifrs-full:AccumulatedImpairmentMember
example19:CustomerFinancingTradeReceivablesMember
ifrs-full:CurrentMember
example19
2014-12-31
example19:CustomerFinancingTradeReceivablesMember
ifrs-full:CurrentMember
example19
2014-12-31
ifrs-full:GrossCarryingAmountMember
example19:CustomerFinancingTradeReceivablesMember
ifrs-full:LaterThanOneMonthAndNotLaterThanTwoMonthsMember
example19
2014-12-31
ifrs-full:AccumulatedImpairmentMember
example19:CustomerFinancingTradeReceivablesMember
ifrs-full:LaterThanOneMonthAndNotLaterThanTwoMonthsMember
example19
2014-12-31
example19:CustomerFinancingTradeReceivablesMember
ifrs-full:LaterThanOneMonthAndNotLaterThanTwoMonthsMember
example19
2014-12-31
ifrs-full:GrossCarryingAmountMember
example19:CustomerFinancingTradeReceivablesMember
ifrs-full:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember
example19
2014-12-31
ifrs-full:AccumulatedImpairmentMember
example19:CustomerFinancingTradeReceivablesMember
ifrs-full:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember
example19
2014-12-31
example19:CustomerFinancingTradeReceivablesMember
ifrs-full:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember
example19
2014-12-31
ifrs-full:GrossCarryingAmountMember
example19:CustomerFinancingTradeReceivablesMember
ifrs-full:LaterThanThreeMonthsMember
example19
2014-12-31
ifrs-full:AccumulatedImpairmentMember
example19:CustomerFinancingTradeReceivablesMember
ifrs-full:LaterThanThreeMonthsMember
example19
2014-12-31
example19:CustomerFinancingTradeReceivablesMember
ifrs-full:LaterThanThreeMonthsMember
example19
2014-12-31
ifrs-full:GrossCarryingAmountMember
example19:CustomerFinancingTradeReceivablesMember
example19
2014-12-31
ifrs-full:AccumulatedImpairmentMember
example19:CustomerFinancingTradeReceivablesMember
example19
2014-12-31
example19:CustomerFinancingTradeReceivablesMember
iso4217:EUR
xbrli:pure
IFRS Accounting Taxonomy 2024 – Illustrative examples
Credit risk (paragraphs 35A-36, B8A-B10)
Illustrating the application of paragraph 35N
Entity A manufactures cars and provides financing to both dealers and end customers. Entity A discloses its dealer financing and customer financing as separate classes of financial instruments and applies the simplified approach to its trade receivables so that the loss allowance is always measured at an amount equal to lifetime expected credit losses. The following table illustrates the use of a provision matrix as a risk profile disclosure under the simplified approach:
|
20XX
CU'000
|
Trade receivables days past due
|
|
Dealer financing
|
Current
|
More than 30
days
|
More than 60
days
|
More than 90
days
|
Total
|
|
Expected credit loss rate
|
0.10%
|
2%
|
5%
|
13%
|
-
|
|
Estimated total gross carrying amount at default
|
CU20,777
|
CU1,416
|
CU673
|
CU235
|
CU23,101
|
|
Lifetime expected credit losses-dealer financing
|
CU21
|
CU28
|
CU34
|
CU31
|
CU114
|
|
Customer financing
|
|
Expected credit loss rate
|
0.20%
|
3%
|
8%
|
15%
|
-
|
|
Estimated total gross carrying amount at default
|
CU19,222
|
CU2,010
|
CU301
|
CU154
|
CU21,687
|
|
Lifetime expected credit losses, customer financing
|
CU38
|
CU60
|
CU24
|
CU23
|
CU145
|
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