Index Index

Financial assets

NameFinancialAssets
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/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
Financijska imovinahrhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Iznos imovine koja je: (a) novac; (b) vlasnički instrument drugog subjekta; (c) ugovorno pravo na: i. primitak novca ili druge financijske imovine od drugog subjekta ili ii. razmjenu financijske imovine ili financijskih obveza s drugim subjektom pod uvjetima koji mogu biti povoljni za subjekt; ili (d) 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 primiti 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 vlastiti vlasnički instrumenti subjekta ne uključuju financijske instrumente s opcijom prodaje klasificirane kao vlasničke instrumente 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. [Refer.: Financijski instrumenti, klasa [member]; Financijske obveze]hrhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Ukupna financijska imovinahrhttp://www.xbrl.org/2003/role/totalLabelhttp://www.xbrl.org/2003/role/link
Financijska imovina na početku razdobljahrhttp://www.xbrl.org/2003/role/periodStartLabelhttp://www.xbrl.org/2003/role/link
Financijska imovina na kraju razdobljahrhttp://www.xbrl.org/2003/role/periodEndLabelhttp://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
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number7http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph35Hhttp://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_35H&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number7http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph35Ihttp://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_35I&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number7http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph35Mhttp://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_35M&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/exampleRef
Number7http://www.xbrl.org/2003/role/exampleRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/exampleRef
Paragraph35Nhttp://www.xbrl.org/2003/role/exampleRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35N&doctype=Standardhttp://www.xbrl.org/2003/role/exampleRef
URIDate2021-03-24http://www.xbrl.org/2003/role/exampleRef

Related Child Concepts

NameRelation TypeRole
ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:FinancialAssetsAvailableforsale
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:HeldtomaturityInvestments
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:LoansAndReceivables
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:FinancialAssetsAtAmortisedCost
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncome
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100

Related Parent Concepts

NameRelation TypeRole
ifrs-full:DisclosureOfFinancialAssetsLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390a
ifrs-full:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390e
ifrs-full:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390r
ifrs-full:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390za
ifrs-full:DisclosureOfCreditRiskExposureLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zb
ifrs-full:DisclosureOfProvisionMatrixLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zc
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:CategoriesOfFinancialAssetsAbstract
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:DisclosureOfFinancialAssetsLineItems
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
ifrs-full:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:DisclosureOfCreditRiskExposureLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:DisclosureOfProvisionMatrixLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390

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