IndexDescription of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness
| Name | DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2019-03-27/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 determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [member]; Hedged items [member]] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Deskrizzjoni ta’ kif l-entità tiddetermina r-relazzjoni ekonomika bejn l-entrata ħħeġġjata u l-istrument tal-iħħeġġjar għall-finijiet tal-valutazzjoni tal-effettività tal-ħeġġ | mt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Id-deskrizzjoni ta’ kif l-entità tiddetermina r-relazzjoni ekonomika bejn l-entrata ħħeġġjata u l-istrument tal-iħħeġġjar għall-finijiet tal-valutazzjoni tal-effettività tal-ħeġġ. L-effettività tal-ħeġġ hija l-firxa sa fejn il-bidliet fil-valur ġust jew fil-flussi tal-flus tal-istrument tal-iħħeġġjar ipaċu l-bidliet fil-valur ġust jew fil-flussi tal-flus tal-entrata ħħeġġjata. [Refer: Strumenti tal-iħħeġġjar [member]; Entrati ħħeġġjati [member]] | mt | 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 | 2019-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 22B | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | b | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_22B_b&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2019-03-27 | 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 |