| Financial liabilities at fair value through profit or loss | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Total financial liabilities at fair value through profit or loss | en | http://www.xbrl.org/2003/role/totalLabel | http://www.xbrl.org/2003/role/link |
| The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Dliteanais airgeadais ag luach cóir trí bhrabús nó caillteanas | ga | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Méid na ndliteanas airgeadais a chomhlíonann ceachtar de na coinníollacha seo a leanas: (a) comhlíonann na dliteanais an sainmhíniú ar arna sealbhú le trádáil; nó (b) tráth a n‑aitheanta tosaigh, ainmníonn an t‑eintiteas na dliteanais airgeadais mar ag luach cóir trí bhrabús nó caillteanas. Ní fhéadfaidh aon eintiteas an t‑ainmniú sin a úsáid ach amháin nuair a cheadaítear le mír 4.3.5 de IFRS 9 (díorthaigh leabaithe) nó nuair a thagann faisnéis níos ábhartha dá bharr, toisc: (a) go ndíothaítear nó go laghdaítear go mór leis neamhréireacht tomhais nó aitheanta (dá ngairtear uaireanta mar ‘neamhréir chuntasaíochta’) a d’eascródh dá n‑uireasa ó shócmhainní nó dliteanais a thomhas nó ó ghnóthachain agus caillteanais a aithint ina leith ar bhoinn dhifriúla; nó (b) go mbainistítear grúpa dliteanas airgeadais nó sócmhainní airgeadais agus go ndéantar a fheidhmíocht a mheastóireacht ar bhonn luacha chóir, i gcomhréir le straitéis bhainistíochta nó infheistíochta dhoiciméadaithe, agus go gcuirtear faisnéis faoin ngrúpa ar fáil go hinmheánach ar an mbonn sin do phríomhphearsanra bainistíochta an eintitis (mar a shainmhínítear in IAS 24). [Féach: Ag luach cóir [member]; Príomhphearsanra bainistíochta eintitis nó máthairchuideachta [member]; Díorthaigh [member]; Sócmhainní airgeadais; Dliteanais airgeadais] | ga | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Dliteanais airgeadais iomlána ag luach cóir trí bhrabús nó caillteanas | ga | http://www.xbrl.org/2003/role/totalLabel | http://www.xbrl.org/2003/role/link |
Index