Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]

NameDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory
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Labels

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Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Prezentarea informațiilor privind reconcilierea modificărilor ajustării pentru pierdere și explicarea modificărilor valorii contabile brute a instrumentelor financiare [text block]rohttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Prezentarea informațiilor privind reconcilierea modificărilor ajustării pentru pierdere și explicarea modificărilor valorii contabile brute a instrumentelor financiare. Ajustarea pentru pierdere include ajustarea pentru pierderile din credit preconizate aferente activelor financiare evaluate în conformitate cu punctul 4.1.2 din IFRS 9, creanțele aferente contractelor de leasing și activele din contracte, valoarea deprecierii cumulate pentru activele financiare evaluate în conformitate cu punctul 4.1.2A din IFRS 9 și provizionul pentru pierderile din credite preconizate pentru angajamentele de creditare și contractele de garanție financiară. [Referințe: valoarea contabilă brută [member]]rohttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

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

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