Index Index

Financial liabilities

NameFinancialLiabilities
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 liabilitiesenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Total financial liabilitiesenhttp://www.xbrl.org/2003/role/totalLabelhttp://www.xbrl.org/2003/role/link
The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Financijske obvezehrhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Iznos obveza koje su: (a) ugovorna obveza: i. isporuke novca ili druge financijske imovine drugom subjektu ili ii. razmjene financijske imovine ili financijskih obveza s drugim subjektom pod uvjetima koji mogu biti nepovoljni za subjekt ili (b) ugovor koji će se podmiriti ili se može podmiriti vlastitim vlasničkim instrumentima subjekta te koji je: i. neizvedeni instrument za koji je subjekt dužan ili može biti dužan isporučiti promjenjivi broj vlastitih vlasničkih instrumenata; ili ii. izvedenica koja će se podmiriti ili koja se može podmiriti na način drugačiji od razmjene fiksnog iznosa novca ili druge financijske imovine za fiksni broj vlastitih vlasničkih instrumenata subjekta. U tu svrhu prava, opcije ili varanti za stjecanje fiksnog broja vlastitih vlasničkih instrumenata subjekta za fiksni iznos u bilo kojoj valuti predstavljaju vlasničke instrumente ako subjekt nudi razmjerni dio prava, opcija ili varanta svim postojećim vlasnicima iste klase njegovih neizvedenih vlasničkih instrumenata. Osim toga, u tu svrhu vlastiti vlasnički instrumenti subjekta ne uključuju financijske instrumente s opcijom prodaje koji su klasificirani kao vlasnički instrumenti u skladu s točkama 16.A–16.B MRS-a 32, instrumente koji subjektu nameću obvezu isporuke razmjernog dijela neto imovine subjekta drugoj stranki samo u slučaju likvidacije te su klasificirani kao vlasnički instrumenti u skladu s točkama 16.C–16.D MRS-a 32, ili instrumente koji su ugovori o budućem prijemu ili isporuci vlastitih vlasničkih instrumenata subjekta. Iznimno, instrument koji odgovara definiciji financijske obveze klasificira se kao vlasnički instrument ako posjeduje sva obilježja i ispunjava uvjete iz točaka 16.A–16.B ili točaka 16.C–16.D MRS-a 32. [Refer.: Financijski instrumenti, klasa [member]; Financijska imovina; Izvedenice [member]]hrhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Ukupne financijske obvezehrhttp://www.xbrl.org/2003/role/totalLabelhttp://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
Paragraph25http://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_25&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

NameRelation TypeRole
ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:FinancialLiabilitiesAtAmortisedCost
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100

Related Parent Concepts

NameRelation TypeRole
ifrs-full:DisclosureOfFinancialLiabilitiesLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390b
ifrs-full:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390r
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:CategoriesOfFinancialLiabilitiesAbstract
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:DisclosureOfFinancialLiabilitiesLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390

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