Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated

NameFinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designatedenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Финансови пасиви, които са били определени като оценени по справедлива стойност през печалбата или загубата преди прилагането на измененията на МСФО 9 за характеристиките за предсрочно погасяване с отрицателна компенсация, но вече не се определят така.bghttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Размерът на финансовите пасиви в отчета за финансовото състояние, които по-рано са били определени като оценени по справедлива стойност през печалбата или загубата, но вече не се определят така, когато предприятието прилага измененията на МСФО 9 за характеристиките за предсрочно погасяване с отрицателна компенсация. [вж. Финансови пасиви, оценени по справедлива стойност през печалбата или загубата]bghttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number9http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph7.2.34http://www.xbrl.org/2003/role/disclosureRef
Subparagraphchttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=9&code=ifrs-tx-2021-en-r&anchor=para_7.2.34_c&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390ze
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
ifrs-full:DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390