Index Index

Financial liabilities

NameFinancialLiabilities
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Financial liabilitiesenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Total financial liabilitiesenhttp://www.xbrl.org/2003/role/totalLabelhttp://www.xbrl.org/2003/role/link
The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) 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 deliver 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, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are 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. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Dliteanais airgeadaisgahttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
An méid dliteanas: (a) atá ina n‑oibleagáid chonarthach: (i) chun airgead nó sócmhainn airgeadais eile a sholáthar chuig eintiteas eile; nó (ii) chun sócmhainní airgeadais nó dliteanais airgeadais a mhalartú le heintiteas eile de réir coinníollacha a d’fhéadfadh a bheith neamhfhabhrach don eintiteas; nó (b) atá ina gconradh a ghlanfar, nó a d’fhéadfaí a ghlanadh, in ionstraimí cothromais dílse an eintitis agus atá ina: (i) neamhdhíorthach dá bhfuil, nó dá bhféadfadh, an t‑eintiteas a bheith faoi oibleagáid líon athraitheach d’ionstraimí cothromais dílse an eintitis a sholáthar; nó (ii) díorthach a ghlanfar, nó a d’fhéadfaí a ghlanadh, seachas trí bhíthin méid socraithe airgid thirim nó sócmhainn airgeadais eile a mhalartú le haghaidh líon socraithe d’ionstraimí cothromais dílse an eintitis. Chun na críche sin, is ionstraimí cothromais iad na roghanna nó barántaí chun líon seasta d’ionstraimí cothromais dílse an eintitis a fháil ar mhéid seasta d’airgeadra ar bith más rud é go dtairgeann an t‑eintiteas na cearta, roghanna nó barántaí pro rata do na húinéirí uile atá aige faoi láthair den aicme chéanna dá ionstraimí cothromais neamhdhíorthacha féin. Thairis sin, chun na gcríoch sin ní chuimsítear le hionstraimí cothromais dílse an eintitis ionstraimí airgeadais indíola a aicmítear mar ionstraimí cothromais i gcomhréir le míreanna 16A-16B de IAS 32, ionstraimí lena bhforchuirtear oibleagáid ar an eintiteas scair pro rata de ghlansócmhainní an eintitis a sheachadadh do pháirtí eile ar leachtú amháin, agus a aicmítear mar ionstraimí cothromais i gcomhréir le míreanna 16C-16D de IAS 32, nó ionstraimí atá ina gconarthaí i ndáil le hionstraimí cothromais dílse an eintitis a fháil nó a sheachadadh amach anseo. Mar eisceacht, aicmítear ionstraim a chomhlíonann an sainmhíniú ar dhliteanas airgeadais mar ionstraim chothromais má bhaineann gach gné léi agus má chomhlíonann sí na coinníollacha i míreanna 16A-16B nó i míreanna 16C-16D de IAS 32. [Féach: Ionstraimí airgeadais, aicme [member]; Sócmhainní airgeadais; Díorthaigh [member]]gahttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Dliteanais airgeadais iomlánagahttp://www.xbrl.org/2003/role/totalLabelhttp://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

Related Child Concepts

NameRelation TypeRole
ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:FinancialLiabilitiesAtAmortisedCost
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100

Related Parent Concepts

NameRelation TypeRole
ifrs-full:DisclosureOfFinancialLiabilitiesLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390b
ifrs-full:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390r
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:CategoriesOfFinancialLiabilitiesAbstract
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:DisclosureOfFinancialLiabilitiesLineItems
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

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