Objective
 

1-3

Scope
 

4-10

Definitions
 

11-14

Presentation
 

15-50

Liabilities and Equity
 

15-27

No Contractual Obligation to Deliver Cash or Another Financial Asset (paragraph 16(a))

17-20

Settlement in the Entity's Own Equity Instruments (paragraph 16(b))

21-24

Contingent Settlement Provisions

25

Settlement Options 

26-27

Compound Financial Instruments
 

28-32

Treasury Shares
 

33-34

Interest, Dividends, Losses and Gains
 

35-41

Offsetting a Financial Asset and a Financial Liability
 

42-50

Disclosure
 

51-95

Format, Location and Classes of Financial Instruments
 

53-55

Risk Management Policies and Hedging Activities
 

56-59

Terms, Conditions and Accounting Policies
 

60-66

Interest Rate Risk
 

67-75

Credit Risk
 

76-85

Fair Value
 

86-93

Other Disclosures
 

94

Derecognition

94

Collateral

94

Compound financial instruments with multiple embedded derivatives

94

Financial assets and financial liabilities at fair value through profit or loss

94

Reclassification

94

Income Statement and equity

94

Impairment

94

Defaults and breaches

94

Effective Date
 

96-97

Withdrawal of Other Pronouncements
 

98-100

Appendix: Application Guidance IAS 32 Financial Instruments: Disclosure and Presentation

AG1-AG40