Financial assets at fair value through profit or loss, classified as held for trading

NameFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
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Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Financial assets at fair value through profit or loss, classified as held for tradingenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Financijska imovina po fer vrijednosti kroz dobit ili gubitak, klasificirana kao imovina koja se drži radi trgovanjahrhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Iznos financijske imovine po fer vrijednosti kroz dobit ili gubitak, klasificirane kao imovina koja se drži radi trgovanja. Financijska imovina klasificira se kao imovina koja se drži radi trgovanja ako: (a) je stečena ili nastala uglavnom radi prodaje ili ponovne kupnje u kratkom roku, (b) pri početnom priznavanju dio je portfelja utvrđenih financijskih instrumenata kojima se upravlja zajedno i za koje postoji dokaz o nedavnom stvarnom kratkoročnom ostvarenju dobiti, ili (c) riječ je o izvedenici (osim izvedenice koja je ugovor o financijskom jamstvu ili određeni i stvarni instrument zaštite od rizika). [Referenca: Po fer vrijednosti [member]; Financijska imovina po fer vrijednosti kroz dobit ili gubitak]hrhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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URIDate2019-03-27http://www.xbrl.org/2009/role/commonPracticeRef
NoteExpiry date 2021-01-01http://www.xbrl.org/2003/role/disclosureRef
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URIDate2019-03-27http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

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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:FinancialAssetsAtFairValueThroughProfitOrLossAbstract
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100