Financial assets

NameFinancialAssets
Namespacehttp://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Financial assetsenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Financial assets at beginning of periodenhttp://www.xbrl.org/2003/role/periodStartLabelhttp://www.xbrl.org/2003/role/link
Financial assets at end of periodenhttp://www.xbrl.org/2003/role/periodEndLabelhttp://www.xbrl.org/2003/role/link
Total financial assetsenhttp://www.xbrl.org/2003/role/totalLabelhttp://www.xbrl.org/2003/role/link
The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) 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 receive 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 the entity’s own equity instruments do not include puttable financial instruments 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. [Refer: Financial instruments, class [member]; Financial liabilities]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Assi finanzjarjimthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
L-ammont ta’ assi li huma: (a) flus kontanti; (b) strument azzjonarju ta’ entità oħra; (c) dritt kuntrattwali: (i) li jiġu riċevuti flus jew assi finanzjarju ieħor minn entità oħra; jew (ii) li jiġu skambjati assi finanzjarji jew obbligazzjonijiet finanzjarji ma’ entità oħra taħt kundizzjonijiet li huma potenzjalment favorevoli għall-entità; jew (d) kuntratt li se jiġi, jew jista’ jiġi, saldat fl-istrumenti azzjonarji proprji tal-entità u li huwa: (i) mhux derivat li għalih l-entità hija, jew tista’ tkun, obbligata li tirċievi numru varjabbli tal-istrumenti azzjonarji proprji tal-entità; jew (ii) derivat li se jiġi, jew jista’ jiġi, saldat għajr bl-iskambju ta’ ammont fiss ta’ flus jew ta’ assi finanzjarju ieħor għal numru fiss tal-istrumenti azzjonarji proprji tal-entità. Għal dan il-għan, l-istrumenti azzjonarji proprji tal-entità ma jinkludux strumenti finanzjarji puttable kklassifikati bħala strumenti azzjonarji f’konformità mal-paragrafi 16 A-16B tal-IAS 32, strumenti li jimponu fuq l-entità obbligu li twassal lil parti oħra sehem pro rata tal-assi netti tal-entità biss fuq likwidazzjoni u huma kklassifikati bħala strumenti azzjonarji f’konformità mal-paragrafi 16C-16D tal-IAS 32, jew strumenti li huma kuntratti għar-riċeviment jew għat-twassil tal-istrumenti azzjonarji proprji tal-entità fil-futur. [Refer: Strumenti finanzjarji, klassi [member]; Obbligazzjonijiet finanzjarji]mthttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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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