Index Index

Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income

NameOtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Do NOT use this element for other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9, which is not reclassified to profit or loss. Instead, use element ‘Other comprehensive income, net of tax, gains (losses) from investments in equity instruments’.enhttp://www.xbrl.org/2003/role/commentaryGuidancehttp://www.xbrl.org/2003/role/link
Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive incomeenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive incomeenhttp://www.xbrl.org/2003/role/totalLabelhttp://www.xbrl.org/2003/role/link
The amount of other comprehensive income, before tax, after reclassification adjustments, related to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Друг всеобхватен доход, преди данъчно облагане, финансови активи, оценени по справедлива стойност през другия всеобхватен доходbghttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Размерът на другия всеобхватен доход, преди данъчно облагане, след корекции от прекласификация, свързан с финансовите активи, оценени по справедлива стойност през другия всеобхватен доход при прилагане на МСФО 9, параграф 4.1.2А. [вж. Финансови активи, оценени по справедлива стойност през другия всеобхватен доход; Друг всеобхватен доход]bghttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Друг всеобхватен доход, преди данъчно облагане, финансови активи, оценени по справедлива стойност през другия всеобхватен доходbghttp://www.xbrl.org/2003/role/totalLabelhttp://www.xbrl.org/2003/role/link
НЕ използвайте този елемент за другия всеобхватен доход, свързан с инструменти на собствения капитал, определени по справедлива стойност през другия всеобхватен доход при прилагане на параграф 5.7.5 от МСФО 9, който не е прекласифициран като печалба или загуба. Вместо това използвайте елемента „Друг всеобхватен доход, с приспаднати данъци, печалби (загуби) от инвестиции в инструменти на собствения капитал“.bghttp://www.xbrl.org/2003/role/commentaryGuidancehttp://www.xbrl.org/2003/role/link

References

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URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
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NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
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URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

NameRelation TypeRole
ifrs-full:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000
ifrs-full:ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000
ifrs-full:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000

Related Parent Concepts

NameRelation TypeRole
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:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000
ifrs-full:GainsLossesOnFinancialInstrumentsAbstract
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000

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