| Hedging instruments [member] | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| This member stands for hedging instruments. A hedging instrument can be a designated: (a) derivative measured at fair value through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9. For a hedge of foreign currency risk, the foreign currency risk component of a non-derivative financial asset or a non-derivative financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9. This member also represents the standard value for the 'Hedging instruments' axis if no other member is used. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Ionstraimí fálaithe [member] | ga | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Seasann an ball seo d’ionstraimí fálaithe. Is féidir ionstraim fálaithe a ainmniú mar: (a) dhíorthach arna dtomhas ag luach cóir trí bhrabús nó caillteanas, seachas roinnt roghanna scríofa (féach mír B6.2.4 de IFRS 9); (b) shócmhainn airgeadais neamhdhíorthach nó dhliteanas airgeadais neamhdhíorthach arna dtomhas ag luach cóir trí bhrabús nó caillteanas, ach amháin más dliteanas airgeadais í a ainmnítear mar thomhaiste ag luach cóir trí bhrabús nó caillteanas dá gcuirtear méid an athrú ar a luach cóir atá inchurtha i leith athruithe ar riosca creidmheasa an dliteanais sin i láthair in ioncam cuimsitheach eile i gcomhréir le mír 5.7.7 de IFRS 9. Maidir le fálú riosca airgeadra eachtraigh, d’fhéadfaí an chomhpháirt riosca airgeadra eachtraigh de shócmhainn airgeadais neamhdhíorthach nó de dhliteanas airgeadais neamhdhíorthach a ainmniú mar ionstraim fálaithe ar choinníoll nach infheistíocht in ionstraim chothromais é a chinn eintiteas athruithe ar an luach cóir a chur i láthair ina leith in ioncam cuimsitheach eile i gcomhréir le mír 5.7.5 de IFRS 9. Léirítear leis an mball seo freisin an luach caighdeánach le haghaidh na haise ‘Ionstraimí fálaithe’ mura n‑úsáidtear aon bhall eile. | ga | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
Index