IndexDescription of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness
| Name | DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness | en | http://www.xbrl.org/2003/role/label | http://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]] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Opis toho, ako účtovná jednotka stanovuje ekonomický vzťah medzi zabezpečenou položkou a zabezpečovacím nástrojom na účely posúdenia efektívnosti zabezpečenia | sk | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Opis toho, ako účtovná jednotka stanovuje ekonomický vzťah medzi zabezpečenou položkou a zabezpečovacím nástrojom na účely posúdenia efektívnosti zabezpečenia. Efektívnosť zabezpečenia je rozsah, do akého zmeny reálnej hodnoty alebo peňažných tokov zabezpečovacieho nástroja kompenzujú zmeny reálnej hodnoty alebo peňažných tokov určenej zabezpečenej položky. [Odkaz: Zabezpečovacie nástroje [member]; Zabezpečené položky [member]] | sk | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 7 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 22B | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | b | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_22B_b&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-full:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390s |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390 |