IndexFinancial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9
| Name | FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9 |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:monetaryItemType |
| Period type | instant |
| Substitution Group | xbrli:item |
| Balance | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9 | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Финансови активи, вече определени по справедлива стойност през печалбата или загубата, които са прекласифицирани доброволно, първоначално прилагане на МСФО 9 | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Размерът на финансовите активи в отчета за финансовото състояние, които са били определени като оценени по справедлива стойност през печалбата или загубата, но вече не се определят така и предприятието доброволно е избрало да ги прекласифицира, когато предприятието прилага първоначално МСФО 9. [вж. Финансови активи по справедлива стойност през печалбата или загубата] | bg | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 7 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 42I | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | c | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_42I_c&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-full:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9 | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zf |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9 | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390 |