Financial assets at fair value through profit or loss, classified as held for trading

NameFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
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AbstractFalse

Labels

TextLangRoleContainer role
Financial assets at fair value through profit or loss, classified as held for tradingenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling 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: At fair value [member]; Financial assets at fair value through profit or loss]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Finančné aktíva v reálnej hodnote cez výsledok hospodárenia, klasifikované ako držané na obchodovanieskhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Suma finančných aktív v reálnej hodnote cez výsledok hospodárenia, klasifikovaných ako držané na obchodovanie. Finančné aktívum je klasifikované ako držané na obchodovanie, ak: a) bolo nadobudnuté najmä na účel jeho predaja v krátkom čase; b) pri prvotnom vykázaní tvorí súčasť portfólia identifikovaných finančných nástrojov riadených spolu, pre ktoré v poslednom čase existujú dôkazy o krátkodobej tvorbe zisku; alebo c) je derivátom (s výnimkou derivátu, ktorý predstavuje zmluvu o finančnej záruke alebo ktorý je určený a efektívny zabezpečovací nástroj). {Odkaz: v reálnej hodnote [member]; finančné aktíva v reálnej hodnote cez výsledok hospodárenia}skhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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URIDate2019-03-27http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

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ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100