Financial liabilities at fair value through profit or loss that meet definition of held for trading

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Labels

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Financial liabilities at fair value through profit or loss that meet definition of held for tradingenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Finansielle forpligtelser til dagsværdi gennem resultatet, der opfylder definitionen af "som besiddes med handelshensigt"dahttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Den beløbsmæssige størrelse af finansielle forpligtelser til dagsværdi gennem resultatet, der opfylder definitionen af "som besiddes med handelshensigt". En finansiel forpligtelse klassificeres som værende besiddet med handel for øje, hvis: a) forpligtelsen primært blev påtaget med henblik på salg eller tilbagekøb på kort sigt, b) ved første indregning udgjorde en del af en portefølje af identificerede finansielle instrumenter, som blev forvaltet sammen, og som udviste et nyligt mønster af kortsigtet realisation af gevinster, eller c) er et afledt finansielt instrument (bortset fra afledte finansielle instrumenter, som er finansielle garantikontrakter, eller som er klassificeret som og udgør effektive sikringsinstrumenter). [Reference: finansielle forpligtelser til dagsværdi gennem resultatet]dahttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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URIDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

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ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract
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ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
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