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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
Obbligazzjonijiet finanzjarji fuq il-bażi tal-valur ġust permezz ta’ profitt jew telf	mt	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
L-ammont ta’ obbligazzjonijiet finanzjarji li jissodisfaw kwalunkwe waħda mill-kundizzjonijiet li ġejjin: (a) jissodisfaw id-definizzjoni ta’ miżmuma għan-negozju; jew (b) mar-rikonoxximent inizjali jiġu speċifikati mill-entità bħala li huma fil-valur ġust permezz ta’ profitt jew telf. Entità tista’ tuża din l-ispeċifikazzjoni biss meta tkun permessa mill-paragrafu 4.3.5 tal-IFRS 9 (derivattivi inkorporati) jew meta t-twettiq ta’ dan jirriżulta f’informazzjoni aktar rilevanti, minħabba li: (a) telimina jew tnaqqas b’mod sinifikanti inkonsistenza fil-kejl jew fir-rikonoxximent (li xi drabi tissejjaħ “spariġġ kontabilistiku") li altrimenti tinħoloq mill-kejl tal-assi jew tal-obbligazzjonijiet jew mir-rikonoxximent tal-qligħ u tat-telf fuqhom fuq bażijiet differenti; jew (b) grupp ta’ obbligazzjonijiet finanzjarji jew ta’ assi finanzjarji u obbligazzjonijiet finanzjarji jiġi ġestit u l-prestazzjoni tiegħu tiġi vvalutata fuq il-bażi tal-valur ġust, f’konformità ma’ strateġija ddokumentata ta’ investiment jew ġestjoni tar-riskji, filwaqt li tiġi pprovduta internament informazzjoni dwar il-grupp fuq dik il-bażi lill-membri kruċjali tal-maniġment tal-entità (kif definit fl-IAS 24). [Refer: Fuq il-bażi tal-valur ġust [member]; Membri kruċjali tal-maniġment ta’ entità jew ta’ kumpanija omm [member]; Derivattivi [member]; Assi finanzjarji; Obbligazzjonijiet finanzjarji]	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	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