{"id":489,"date":"2025-08-16T01:09:44","date_gmt":"2025-08-16T01:09:44","guid":{"rendered":"https:\/\/cfo-ready.com\/?p=489"},"modified":"2025-08-20T02:59:24","modified_gmt":"2025-08-20T02:59:24","slug":"ejemplo-revelaciones-nota-c2-nif-instrumentos-financieros","status":"publish","type":"post","link":"https:\/\/cfo-ready.com\/en\/ejemplo-revelaciones-nota-c2-nif-instrumentos-financieros\/","title":{"rendered":"Example of disclosures for Note C-2 \u2013 Financial Instruments"},"content":{"rendered":"<p>In this article we share with you a <strong>example format<\/strong> for the <strong>Financial Instruments Note<\/strong>, based on the <strong>Financial Reporting Standard (NIF) C-2<\/strong>, which establishes the criteria for the recognition, valuation, presentation and disclosure of financial instruments.<\/p>\n\n\n\n<p>This template includes comparative tables, prior-year data, and key sections on classification, valuation, risks, and guarantees, useful as a reference for companies that must comply with the requirements of the IFRS.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Introduction<\/h2>\n\n\n\n<p>NIF C-2 establishes the criteria for recognition, valuation, presentation and disclosure of financial instruments, distinguishing between assets, liabilities and capital.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">1. Classification and valuation bases<\/h2>\n\n\n\n<p>Financial instruments are classified according to the Entity&#039;s business model and the characteristics of the contractual cash flows.<\/p>\n\n\n\n<p>The measurement is carried out under one of the following criteria:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Amortized cost<\/strong><\/li>\n\n\n\n<li><strong>Fair value through profit or loss<\/strong><\/li>\n\n\n\n<li><strong>Fair value through other comprehensive income<\/strong><\/li>\n<\/ul>\n\n\n\n<p>The choice of method depends on the nature of the instrument and the applicable business model.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">2. Classes within investment categories<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Category<\/th><th>2024<\/th><th>2023<\/th><th>Detail<\/th><\/tr><\/thead><tbody><tr><td>Negotiation<\/td><td>$XXX<\/td><td>$XXX<\/td><td>Mainly [bonds, stocks, etc.]<\/td><\/tr><tr><td>Available for sale \/ Held to maturity<\/td><td>$XXX<\/td><td>$XXX<\/td><td>[detail features]<\/td><\/tr><tr><td><strong>Total<\/strong><\/td><td>$XXX<\/td><td>$XXX<\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">3. Reclassifications<\/h2>\n\n\n\n<p>During the exercise [yes\/no] reclassifications were made.<\/p>\n\n\n\n<p>If yes:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Concept<\/th><th>Detail<\/th><\/tr><\/thead><tbody><tr><td><strong>Reclassification date<\/strong><\/td><td>[date]<\/td><\/tr><tr><td><strong>Reason<\/strong><\/td><td>[describe change in business model or strategy]<\/td><\/tr><tr><td><strong>Reclassified amount 2024<\/strong><\/td><td>$XXX<\/td><\/tr><tr><td><strong>Reclassified amount 2023<\/strong><\/td><td>$XXX<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">4. Instruments granted as collateral<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Concept<\/th><th>2024<\/th><th>2023<\/th><th>Detail<\/th><\/tr><\/thead><tbody><tr><td>Amount of instruments under guarantee<\/td><td>$XXX<\/td><td>$XXX<\/td><td>Linked to [detail: credits, contracts]<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">5. Nature and extent of risks arising from financial instruments<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">a) Credit risk<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Concept<\/th><th>2024<\/th><th>2023<\/th><\/tr><\/thead><tbody><tr><td>Maximum exposure<\/td><td>$XXX<\/td><td>$XXX<\/td><\/tr><tr><td>Mitigation<\/td><td>Guarantees, credit limits<\/td><td>Guarantees, credit limits<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">b) Market risk<\/h3>\n\n\n\n<p>Includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Exchange rate risk<\/strong><\/li>\n\n\n\n<li><strong>Interest rate risk<\/strong><\/li>\n\n\n\n<li><strong>Price risk<\/strong><\/li>\n<\/ul>\n\n\n\n<p>The entity carries out constant monitoring and uses selective coverage.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">c) Concentration risk<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Type of concentration<\/th><th>2024<\/th><th>2023<\/th><\/tr><\/thead><tbody><tr><td>By asset type<\/td><td>$XXX<\/td><td>$XXX<\/td><\/tr><tr><td>On the other hand<\/td><td>$XXX<\/td><td>$XXX<\/td><\/tr><tr><td>By sector\/geography<\/td><td>$XXX<\/td><td>$XXX<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Additional revelations<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Qualitative:<\/strong> policies and procedures for risk management, measurement methodology, relevant changes in the period.<\/li>\n\n\n\n<li><strong>Quantitative:<\/strong> sensitivity analysis, final exposure by risk type, concentration by sector\/geography.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>Clear and complete disclosure of financial instruments, such as that shown in this example, enables users of financial information to understand the entity&#039;s exposure to various risks and its management strategy.<\/p>\n\n\n\n<p>NIF C-2 seeks to ensure that this information is <strong>transparent, comparable and relevant<\/strong> for decision-making.<\/p>","protected":false},"excerpt":{"rendered":"<p>En este art\u00edculo te compartimos un formato de ejemplo para la Nota de Instrumentos financieros, con base en la Norma de Informaci\u00f3n Financiera (NIF) C-2, que establece los criterios para el reconocimiento, valuaci\u00f3n, presentaci\u00f3n y revelaci\u00f3n de los instrumentos financieros. Este modelo incluye cuadros comparativos, redacci\u00f3n para datos del a\u00f1o anterior y apartados clave sobre [&hellip;]<\/p>","protected":false},"author":2,"featured_media":275,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[69],"tags":[244,245,246],"class_list":["post-489","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nif","tag-ejemplos-notas-de-estados-financieros","tag-ejemplos-revelaciones-nif-c-2","tag-nif-c-2-nota"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ejemplo de revelaciones para la Nota C-2 Instrumentos financieros<\/title>\n<meta name=\"description\" content=\"Formato de ejemplo de la Nota C-2 sobre instrumentos financieros con cuadros comparativos y revelaciones 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