DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory definition and relation to other tags?

[mhoullier]

Should DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory be considered a part of DisclosureOfFinancialInstrumentsExplanatory?

[mhoullier]

XBRL-FR-WG : Observation of current contents of "repurchase and reverse repurchase agreements" sections in notes to financial statements reveal that there is no single placement for this section; it is regularly displayed as a part of the section on cash and cash equivalents.
As a consequence, we suggest not to recommend specific wider tags. Each issuer using such a section will need to consider their specific contents for this section.