III. Financial Instruments: Specific instruments
2. TRADING
Related BFC headings and flows
TRADING
| FLOWS |
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F00 Opening | F15 Cash variation | F32 Discounting currencies | F99 Closing | SCF / NFI | Intercos | ||
Asset | |||||||
A46112 Financial instruments operational, Trading - Debit Examples of content: commodities price, currency on purchases and sales |
| settlement of instruments with cash counterpart | MTM for financial instruments classified as trading (P/L counterpart) |
| operational flows | Yes | |
A46113 Financial instruments financing, Trading - Debit Examples of content: rate and currency on financial debts, currency swaps |
|
| financial flows | Yes | |||
Liability | |||||||
L46912 Financial instruments operational, Trading - Credit |
| settlement of instruments with cash counterpart | MTM for financial instruments classified as trading (P/L counterpart) |
| operational flows | Yes | |
L46913 Financial instruments financing, Trading - Credit Examples of content: rate and currency on financial debts, currency swaps |
|
| financial flows | Yes | |||
L12805 |
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L12810 |
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L12820 |
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P/L | |||||||
Other recurring operating gains & losses | |||||||
R38100 Other recurring operating income and expenses Examples of content: Operational instruments within SES (EUA / CER, …) |
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| MTM for operational financial instruments for trading (except for currency / rate) |
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Financial result | |||||||
R54620 |
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| MTM for curreny swaps |
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R54720 |
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R53750 |
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| MTM for financial instruments for trading / rate |
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R53740 |
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Foreign exchange gains & losses on financial items | |||||||
R53820 Foreign exchange gains and losses on financial items Examples of content: financial instruments used to hedge the net balance sheet FX exposure |
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| MTM for financial instruments for trading / exchange (except for currency swaps) |
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