–– IFRS 7, Financial Instruments: Disclosures – the amendment to
IFRS 7 has been applied to the 2013/2014 financial year. Under the
new disclosure requirements, information is provided on financial
assets and financial liabilities that are set off in the statement of
financial
position. Financial assets and financial liabilities that are
subject to master netting arrangements or similar agreements are
also disclosed, irrespective of whether or not they have been set off.