Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition

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Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognitionenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Information on how an entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including if and how: (a) financial instruments are considered to have low credit risk; and (b) the presumption that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted. [Refer: Credit risk [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Информация за това как предприятието е определило дали кредитният риск на финансови инструменти се е увеличил значително след първоначалното признаванеbghttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Информация за това как предприятието е определило дали кредитният риск на финансови инструменти се е увеличил значително след първоначалното признаване, включително дали и как: (а) финансовите инструменти се считат за такива с нисък кредитен риск; и (б) предположението, че е имало значителни увеличения на кредитния риск след първоначалното признаване, когато финансовите активи са просрочени с повече от 30 дни, е опровергано. [вж. Кредитен риск [member]]bghttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number7http://www.xbrl.org/2003/role/disclosureRef
IssueDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph35Fhttp://www.xbrl.org/2003/role/disclosureRef
Subparagraphahttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_35F_a&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

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