Financial assets at fair value through profit or loss, classified as held for trading

NameFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Financial assets at fair value through profit or loss, classified as held for tradingenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Assi finanzjarji bil-valur ġust permezz ta’ profitt jew telf, ikklassifikati bħala miżmuma għan-negozjumthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
L-ammont ta’ assi finanzjarji bil-valur ġust permezz ta’ profitt jew telf ikklassifikati bħala miżmuma għan-negozju. Assi finanzjarju jiġi kklassifikat bħala miżmum għan-negozju jekk: (a) jiġi akkwiżit prinċipalment għall-finijiet tal-bejgħ tiegħu fil-futur qrib; (b) mar-rikonoxximent inizjali jkun parti minn portafoll ta’ strumenti finanzjarji identifikati li jiġu ġestiti flimkien u li għalihom ikun hemm evidenza ta’ mudell attwali riċenti ta’ teħid ta’ profitti għal żmien qasir; jew (c) ikun derivattiv (minbarra għal derivattiv li huwa kuntratt ta’ garanzija finanzjarja jew strument għall-iħħeġġjar speċifikat u effettiv). [Refer: Bil-valur ġust [member]; Assi finanzjarji bil-valur ġust permezz ta’ profitt jew telf]mthttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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URIDate2021-03-24http://www.xbrl.org/2009/role/commonPracticeRef
NoteExpiry date 2023-01-01http://www.xbrl.org/2003/role/disclosureRef
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URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario