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Qualitative disclosure

each of risk, the entity is disclose:

a) Exposure to the risk and how it rises


b) The objective, policies and processes for managing the risk and the methods used to
measure the risk
c) Any changes from above

Quantitative Disclosure

Entity can be disclose with the conclusion of the risk and concentration of risk.

Credit risk

One party fails to discharge an agreement and causes the other party to have a financial loss.
The entity should disclose information about its exposure to credit risk. It must include:

a) At reporting date is the best to represent its maximum credit risk exposure.
b) Credit risk must be significant of credit risk

Liquidity risk

When there is a difficulty on raising fund to meet the target that related with financial
instruments. It must include:

a) The financial liability maturity review which shows the remaining contractual
maturities
b) A description of how the entity manages risk of liquidity

Market Risk

It must include

a) A sensitivity analysis for every type of market risk the entity is exposed to
b) Methods or assumptions used in the preparation of the sensitivity test
c) Changes in methods and assumptions used from the preceding period, and changes

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