IndexReversal, allowance account for credit losses of financial assets
| Name | ReversalAllowanceAccountForCreditLossesOfFinancialAssets |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:monetaryItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to application of IFRS 15 [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer's share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]] | en | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
| Reversal, allowance account for credit losses of financial assets | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Reversal, allowance account for credit losses of financial assets | en | http://www.xbrl.org/2009/role/negatedLabel | http://www.xbrl.org/2003/role/link |
| The decrease in an allowance account for credit losses of financial assets resulting from the reversal of impairment. [Refer: Allowance account for credit losses of financial assets] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Възстановяване, коректив за кредитните загуби от финансови активи | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Намалението на коректива за кредитните загуби от финансови активи, произтичащо от възстановяване на обезценката. [вж. Коректив за кредитните загуби от финансови активи] | bg | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Zrušení, rezervy na úvěrové ztráty finančních aktiv | cs | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Snížení rezerv na úvěrové ztráty finančních aktiv v důsledku zrušení ztráty ze znehodnocení. [Odkaz: Rezervy na úvěrové ztráty finančních aktiv] | cs | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Tilbageførsel, hensættelseskonto for kredittab på finansielle aktiver | da | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Faldet i den beløbsmæssige størrelse af hensættelseskontoen for kredittab på finansielle aktiver som følge af tilbageførsel af værdiforringelse. [Reference: hensættelseskonto for kredittab på finansielle aktiver] | da | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Αναστροφή, λογαριασμός πρόβλεψης για πιστωτικές ζημίες χρηματοοικονομικών περιουσιακών στοιχείων | el | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Η μείωση του λογαριασμού πρόβλεψης για πιστωτικές ζημίες για χρηματοοικονομικά περιουσιακά στοιχεία που προκύπτουν από την αναστροφή ζημίας απομείωσης. [Παραπομπή: Λογαριασμός πρόβλεψης για πιστωτικές ζημίες χρηματοοικονομικών περιουσιακών στοιχείων] | el | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Wertaufholung, Wertberichtigungsposten für Kreditverluste bei finanziellen Vermögenswerten | de | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Die aus der Wertaufholung resultierende Abnahme eines Wertberichtigungspostens für Kreditverluste bei finanziellen Vermögenswerten. [Siehe: Wertberichtigungsposten für Kreditverluste bei finanziellen Vermögenswerten] | de | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Reversión, cuenta correctora para pérdidas crediticias de activos financieros | es | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| El decremento en una cuenta correctora para pérdidas crediticias de activos financieros derivado de la reversión del deterioro del valor. [Referencia: Cuenta correctora para pérdidas crediticias de activos financieros] | es | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Tühistamine, allahindluse konto finantsvarade krediidikahju kajastamiseks | et | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Vara väärtuse languse tühistamisest tulenev vähenemine allahindluse kontol, kus kajastatakse finantsvarade krediidikahju. [Viide: allahindluse konto finantsvarade krediidikahju kajastamiseks] | et | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Arvonalentumisen peruuttaminen, vähennystili rahoitusvarojen luottotappioita varten | fi | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Arvonalentumisen peruuttamisesta johtuva vähennys rahoitusvarojen luottotappioita varten perustetulla vähennystilillä. [Viittaus: Vähennystili rahoitusvarojen luottotappioita varten] | fi | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Reprise, compte de correction de valeur pour pertes de crédit d’actifs financiers | fr | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Diminution du compte de correction de valeur pour pertes de crédit d’actifs financiers résultant d’une reprise de perte de valeur. [Voir: Compte de correction de valeur pour pertes de crédit d’actifs financiers] | fr | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Poništenje, račun ispravka vrijednosti za kreditne gubitke financijske imovine | hr | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Smanjenje računa ispravka vrijednosti za kreditne gubitke financijske imovine koje je posljedica poništenja gubitka od umanjenja vrijednosti. [Referenca: Račun ispravka vrijednosti za kreditne gubitke financijske imovine] | hr | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Visszaírás – pénzügyi eszközök hitelezési veszteségeinek értékvesztési számlája | hu | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Értékvesztés visszaírásából származó csökkenés a pénzügyi eszközök hitelezési veszteségeinek értékvesztési számláján. [Hivatkozás: Pénzügyi eszközök hitelezési veszteségeinek értékvesztési számlája] | hu | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Ripristino, accantonamento per perdite di realizzo delle attività finanziarie | it | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| La diminuzione dell'accantonamento per perdite di realizzo delle attività finanziarie derivante dal ripristino di valore. [Rif: Accantonamento per perdite di realizzo delle attività finanziarie] | it | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Panaikinimas, atidėjinio finansinio turto kredito nuostoliams sąskaita | lt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Atidėjinio finansinio turto kredito nuostoliams sąskaitos sumažėjimas dėl vertės sumažėjimo panaikinimo. [Žr. Atidėjinio finansinio turto kredito nuostoliams sąskaita] | lt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Apvērse – vērtības korekcijas konta finanšu aktīvu kredītu zaudējumiem | lv | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Samazinājums vērtības korekcijas kontā finanšu aktīvu kredītu zaudējumiem, ko rada vērtības samazināšanās apvērse. [Skatīt: Vērtības korekcijas (atskaitījumu) konts finanšu aktīvu kredītzaudējumiem] | lv | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Treġġigħ lura, kont ta’ provvediment għat-telf ta’ kreditu tal-assi finanzjarji | mt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| It-tnaqqis f’kont ta’ provvediment għat-telf ta’ kreditu tal-assi finanzjarji li jirriżulta mit-treġġigħ lura tal-indeboliment. [Refer: Kont ta’ provvediment għat-telf ta’ kreditu tal-assi finanzjarji] | mt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Terugneming, voorziening voor kredietverliezen van financiële activa | nl | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| De daling van de voorziening voor kredietverliezen van financiële activa, resulterend uit de terugneming van bijzondere waardeverminderingen. [Zie: voorziening voor kredietverliezen van financiële activa] | nl | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Odwrócenie, konto rezerw na straty kredytowe aktywów finansowych | pl | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Zmniejszenie konta rezerw na straty kredytowe aktywów finansowych wskutek odwrócenia utraty wartości. [Zob.: konto rezerw na straty kredytowe aktywów finansowych] | pl | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Reversão, conta de provisão para perdas de crédito de ativos financeiros | pt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| A diminuição de uma conta de provisão para perdas de crédito de ativos financeiros decorrente da reversão de imparidades. [Consultar: Conta de provisão para perdas de crédito de ativos financeiros] | pt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Reluare, contul de ajustare pentru pierderi din credit aferente activelor financiare | ro | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Reducerea contului de ajustare pentru pierderi din credit aferente activelor financiare rezultată din reluarea deprecierii. [Referințe: contul de ajustare pentru pierderi din credit aferente activelor financiare] | ro | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Zrušenie, účet opravných položiek na úverové straty z finančných aktív | sk | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Zníženie na účte opravných položiek na úverové straty z finančných aktív vyplývajúcich zo zrušenia zníženia hodnoty. [Odkaz: účet opravných položiek na úverové straty finančných aktív] | sk | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Razveljavitev, konto popravkov vrednosti za kreditne izgube finančnih sredstev | sl | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Zmanjšanje konta popravkov vrednosti za kreditne izgube finančnih sredstev zaradi razveljavitve oslabitve. [glej: Konto popravkov vrednosti za kreditne izgube finančnih sredstev] | sl | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Återföring, avsättningskonton för kreditförluster i finansiella tillgångar | sv | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Minskningen i ett avsättningskonto för kreditförluster i finansiella tillgångar till följd av återföring av nedskrivning. [Se: Avsättningskonto för kreditförluster för finansiella tillgångar] | sv | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Note | Expiry date 2021-01-01 | http://www.xbrl.org/2009/role/commonPracticeRef |
| Name | IFRS | http://www.xbrl.org/2009/role/commonPracticeRef |
| Number | 7 | http://www.xbrl.org/2009/role/commonPracticeRef |
| IssueDate | 2019-01-01 | http://www.xbrl.org/2009/role/commonPracticeRef |
| Paragraph | 16 | http://www.xbrl.org/2009/role/commonPracticeRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b | http://www.xbrl.org/2009/role/commonPracticeRef |
| URIDate | 2019-03-27 | http://www.xbrl.org/2009/role/commonPracticeRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-full:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390a |
| 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:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390 |
| ifrs-full:IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets | summation-item | http://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390 |