Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness

NameDescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:stringItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectivenessenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [member]; Hedged items [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Tuairisc ar an mbealach a chinneann an t‑eintiteas an caidreamh eacnamaíoch idir mír fhálaithe agus ionstraim fálúcháin chun críche measúnú a dhéanamh ar éifeachtacht fálaithe.gahttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
An tuairisc ar an mbealach a chinneann an t‑eintiteas an caidreamh eacnamaíoch idir an mhír fhálaithe agus an ionstraim fálúcháin chun críche measúnú a dhéanamh ar éifeachtacht an fhálaithe. Is éard is éifeachtacht fálaithe ann an méid a bhfuil na hathruithe ag luach cóir nó ar shreafaí airgid na hionstraime fálúcháin níos mó nó níos lú ná na hathruithe ar an mír fhálaithe. [Féach: Ionstraimí fálúcháin [member]; Míreanna fálaithe [member]]gahttp://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
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph22Bhttp://www.xbrl.org/2003/role/disclosureRef
Subparagraphbhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_22B_b&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

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