IndexDescription of how entity establishes hedge ratio and what sources of hedge ineffectiveness are
| Name | DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. [Refer: Gain (loss) on hedge ineffectiveness] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Описание на начина, по който предприятието определя коефициента на хеджиране и източниците на неефективност на хеджирането | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Описанието на начина, по който предприятието определя коефициента на хеджиране и източниците на неефективност на хеджирането. Коефициентът на хеджиране е отношението между количеството на хеджиращия инструмент и количеството на хеджирания отчетен обект, изразени чрез относителните им тегла. [вж. Печалба (загуба) от неефективност на хеджирането] | bg | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 7 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 22B | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | c | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_22B_c&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-full:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390s |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390 |