Financial instrument disclosures require transparent reporting of measurement categories, risk exposures, hedge accounting, credit losses, liquidity and transferred assets.

Ind AS 107 requires disclosures that enable users to assess the significance of financial instruments and the nature, extent and management of related risks. Entities must disclose instrument categories, fair values, reclassifications, offsetting arrangements, collateral, defaults, income and expense, and material accounting policies. The Standard requires detailed disclosures on hedge accounting, expected credit losses, liquidity-risk maturity analyses, market-risk sensitivity, and transfers of financial assets with continuing involvement. It also requires disclosures for contracts referencing nature-dependent electricity and interest-rate benchmark reform where applicable.

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