33. For each type of risk arising from financial instruments, an entity shall disclose:
(a) the exposures to risk and how they arise;
(b) its objectives, policies and processes for managing the risk and the methods used to measure the risk; and
(c) any changes in (a) and (b) from the previous period.
The Financial Instruments note explains the very limited role of financial instruments in NHS bodies and the low exposure to risk.
34. For each type of risk arising from financial instruments, an entity shall disclose:
(a) summary quantitative data about its exposure to that risk at the end of the reporting period. The disclosure shall be based on the information provided internally to key management personnel of the entity (as defined in IAS 24 Related Party Disclosures), for example the entity’s board of directors or chief executive officer.
(b) the disclosures required by paragraphs 36-42, to the extent not provided in (a), unless the risk is not material (see paragraphs 29-31 of IAS 1 for a discussion of materiality).
(c) concentrations of risk if not apparent from (a) and (b).
Unlikely to be needed, based on immateriality
35. If the quantitative data disclosed as at the end of the reporting period are unrepresentative of the entity’s exposure to risk during the period, an entity shall provide further information that is representative.
Unlikely to be needed
36. An entity shall disclose by class of financial instrument:
(a) the amount that best represents its maximum exposure to credit risk at the end of the reporting period without taking account of any collateral held or other credit enhancements (eg netting agreements that do not qualify for offset in accordance with IAS 32);
(b) in respect of the amount disclosed in (a), a description of collateral
Met by Trade and Other Receivables note.
Unlikely to arise