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[822390s] Notes - Financial instruments - Disclosure of risk management strategy related to hedge accounting

Type	including
Role	https://xbrl.ifrs.org/role/ifrs/ifrs_7_2022-03-24_role-822390s

Dimensional Model

Type	Element
Hypercube	Disclosure of risk management strategy related to hedge accounting [table] `ifrs-full:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable`
Explicit	Types of risks [axis] `ifrs-full:TypesOfRisksAxis`
Member	Risks [member] `ifrs-full:TypesOfRisksMember`
Member	Credit risk [member] `ifrs-full:CreditRiskMember`
Member	Liquidity risk [member] `ifrs-full:LiquidityRiskMember`
Member	Market risk [member] `ifrs-full:MarketRiskMember`
Member	Currency risk [member] `ifrs-full:CurrencyRiskMember`
Member	Interest rate risk [member] `ifrs-full:InterestRateRiskMember`
Member	Other price risk [member] `ifrs-full:OtherPriceRiskMember`
Member	Equity price risk [member] `ifrs-full:EquityPriceRiskMember`
Member	Commodity price risk [member] `ifrs-full:CommodityPriceRiskMember`
Member	Prepayment risk [member] `ifrs-full:PrepaymentRiskMember`
Member	Residual value risk [member] `ifrs-full:ResidualValueRiskMember`
Member	Risk diversification effect [member] `ifrs-full:RiskDiversificationEffectMember`

Primary Items

Label/QName
Disclosure of risk management strategy related to hedge accounting [abstract] `ifrs-full:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract`
Disclosure of risk management strategy related to hedge accounting [line items] `ifrs-full:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems`
Explanation of risk management strategy related to hedge accounting [text block] `ifrs-full:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory`
Description of hedging instruments used to hedge risk exposures and how they are used `ifrs-full:DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed`
Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness `ifrs-full:DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness`
Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are `ifrs-full:DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre`
Information about how entity determined risk component designated as hedged item [text block] `ifrs-full:InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory`
Information about how designated risk component relates to hedged item in its entirety [text block] `ifrs-full:InformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatory`
Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets `ifrs-full:InformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResets`
Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets `ifrs-full:DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets`
Indication of how frequently hedging relationships are discontinued and restarted `ifrs-full:IndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestarted`
Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes `ifrs-full:DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumes`