Sec Form 20-F - Registration Statement/annual Report/transition Report/shell Company Report Page 31
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69(b)
If the information called for by Item 10.B has been reported previously in a registration statement on Form
20-F or a registration statement filed under the Securities Act and has not changed, you may incorporate
that information by a specific reference in the annual report to the previous registration statement.
2.
In registration statements filed under the Securities Act or the Exchange Act that relate to securities other than
common equity, you do not have to provide the information called for by Items 10.A or 10.F.
3.
The information referred to in Item 10.I is not required for registration statements and reports filed in the United
States.
Item 11.
Quantitative and Qualitative Disclosures About Market Risk.
(a)
Quantitative information about market risk.
(1)
Registrants shall provide, in their reporting currency, quantitative information about market risk as of the end
of the latest fiscal year, in accordance with one of the following three disclosure alternatives. In preparing this
quantitative information, registrants shall categorize market risk sensitive instruments into instruments entered
into for trading purposes and instruments entered into for purposes other than trading purposes. Within both
the trading and other than trading portfolios, separate quantitative information shall be presented, to the extent
material, for each market risk exposure category (i.e., interest rate risk, foreign currency exchange rate risk,
commodity price risk, and other relevant market risks, such as equity price risk). A registrant may use one of
the three alternatives set forth below for all of the required quantitative disclosures about market risk. A
registrant also may choose, from among the three alternatives, one disclosure alternative for market risk sensitive
instruments entered into for trading purposes and another disclosure alternative for market risk sensitive
instruments entered into for other than trading purposes. Alternatively, a registrant may choose any disclosure
alternative, from among the three alternatives, for each risk exposure category within the trading and other than
trading portfolios. The three disclosure alternatives are:
(i)
(A)
(1)
Tabular presentation of information related to market risk sensitive instruments; such
information shall include fair values of the market risk sensitive instruments and contract
terms sufficient to determine future cash flows from those instruments, categorized by
expected maturity dates.
(2)
Tabular information relating to contract terms shall allow readers of the table to determine
expected cash flows from the market risk sensitive instruments for each of the next five
years. Comparable tabular information for any remaining years shall be displayed as an
aggregate amount.
(3)
Within each risk exposure category, the market risk sensitive instruments shall be grouped
based on common characteristics. Within the foreign currency exchange rate risk category,
the market risk sensitive instruments shall be grouped by functional currency and within
the commodity price risk category, the market risk sensitive instruments shall be grouped
by type of commodity.
(4)
See the Appendix to this Item for a suggested format for presentation of this information;
and
(B)
Registrants shall provide a description of the contents of the table and any related assumptions
necessary to understand the disclosures required under paragraph (a)(1)(i)(A) of this Item 11; or
(ii)
(A)
Sensitivity analysis disclosures that express the potential loss in future earnings, fair values, or
cash flows of market risk sensitive instruments resulting from one or more selected hypothetical
changes in interest rates, foreign currency exchange rates, commodity prices, and other relevant
market rates or prices over a selected period of time. The magnitude of selected hypothetical
changes in rates or prices may differ among and within market risk exposure categories; and
31
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