Taxonomy Viewer


	Browse through 12,486,109 XBRL objects!
	Taxonomy Viewer
	Home	Info	Statistics	Feedback	XBRL Model Project

Index

Financial liabilities at fair value through profit or loss

Name	FinancialLiabilitiesAtFairValueThroughProfitOrLoss
Namespace	http://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full
Prefix	ifrs-full
Data type	xbrli:monetaryItemType
Period type	instant
Substitution Group	xbrli:item
Balance	credit
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
Financial liabilities at fair value through profit or loss	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Total financial liabilities at fair value through profit or loss	en	http://www.xbrl.org/2003/role/totalLabel	http://www.xbrl.org/2003/role/link
The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities]	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Finansiella skulder värderade till verkligt värde via resultatet	sv	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
De finansiella skulder som uppfyller ett av följande villkor: a) De kan definieras som att de innehas för handel. b) Vid det första redovisningstillfället kan de identifieras av företaget som en post värderad till verkligt värde via resultatet. Ett företag kan endast använda denna identifiering när detta är tillåtet enligt punkt 4.3.5 i IFRS 9 (inbäddade derivat) eller när detta leder till mer relevant information, eftersom a) den eliminerar eller i betydande utsträckning minskar inkonsekvenser i värdering eller redovisning (”bristande överensstämmelse i redovisningen”) som annars skulle uppkomma vid värdering av tillgångar eller skulder eller redovisning av vinsterna och förlusterna avseende dem på olika grunder, eller b) en grupp av finansiella skulder eller finansiella tillgångar och finansiella skulder som förvaltas och dess resultat utvärderas baserat på verkligt värde, i enlighet med en dokumenterad riskhanterings- eller investeringsstrategi och information om gruppen tillhandahålls internt på denna grund till företagets nyckelpersoner i ledande ställning (enligt definition i IAS 24). [Se: Till verkligt värde [member]; Nyckelpersoner i ledande ställning i företaget eller dess moderföretag [member]; Derivat [member]; Finansiella tillgångar; Finansiella skulder]	sv	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	8	http://www.xbrl.org/2003/role/disclosureRef
Subparagraph	e	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_8_e&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2020-01-01	http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Financial liabilities at fair value through profit or loss that meet definition of held for trading `ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
	Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently `ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100

Related Parent Concepts

	Name	Relation Type	Role
	`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
	Financial liabilities at fair value through profit or loss [abstract] `ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
	Financial liabilities `ifrs-full:FinancialLiabilities`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100