Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 made by IFRS 17

NameDescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9MadeByIFRS17
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Labels

TextLangRoleContainer role
Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 made by IFRS 17enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss; Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Opis razlogov za določitev ali prenehanje določitve finančnih obveznosti kot merjenih po pošteni vrednosti prek poslovnega izida ob uporabi sprememb MSRP 9, uvedenih z MSRP 17slhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Opis razlogov za vsako določitev ali prenehanje določitve finančnih obveznosti kot merjenih po pošteni vrednosti prek poslovnega izida, kadar podjetje uporabi spremembe MSRP 9, uvedene z MSRP 17. [glej: Finančne obveznosti po pošteni vrednosti prek poslovnega izida; Finančne obveznosti, za katere je bilo pred uporabo sprememb MSRP 9, uvedenih z MSRP 17, določeno, da se merijo po pošteni vrednosti prek poslovnega izida, vendar zanje ni več tako določeno]slhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NoteEffective 2023-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number9http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph7.2.42http://www.xbrl.org/2003/role/disclosureRef
Subparagraphdhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=9&code=ifrs-tx-2021-en-r&anchor=para_7.2.42_d&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

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ifrs-full:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17LineItems
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