Financial assets

NameFinancialAssets
Namespacehttp://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Financial assetsenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Financial assets at beginning of periodenhttp://www.xbrl.org/2003/role/periodStartLabelhttp://www.xbrl.org/2003/role/link
Financial assets at end of periodenhttp://www.xbrl.org/2003/role/periodEndLabelhttp://www.xbrl.org/2003/role/link
Total financial assetsenhttp://www.xbrl.org/2003/role/totalLabelhttp://www.xbrl.org/2003/role/link
The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) 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 receive 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 the entity’s own equity instruments do not include puttable financial instruments 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. [Refer: Financial instruments, class [member]; Financial liabilities]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Attività finanziarieithttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
L'ammontare delle attività che sono: a) disponibilità liquide; b) strumenti rappresentativi di capitale di un'altra entità; c) diritti contrattuali: i) a ricevere disponibilità liquide o un'altra attività finanziaria da un'altra entità; o ii) a scambiare attività o passività finanziarie con un'altra entità a condizioni che sono potenzialmente favorevoli all'entità; o d) un contratto che sarà o potrà essere estinto tramite strumenti rappresentativi di capitale dell'entità ed è: i) un non derivato per cui l'entità è o può essere obbligata a ricevere un numero variabile di strumenti rappresentativi di capitale dell'entità; o ii) un derivato che sarà o potrà essere estinto con modalità diverse dallo scambio di un importo fisso di disponibilità liquide o di altra attività finanziaria contro un numero fisso di strumenti rappresentativi di capitale dell'entità. A tal fine, gli strumenti rappresentativi di capitale dell'entità non includono strumenti finanziari con opzione a vendere classificati come strumenti rappresentativi di capitale conformemente ai paragrafi 16A-16B dello IAS 32, né strumenti che pongano a carico dell'entità un'obbligazione a consegnare a un'altra parte una quota proporzionale dell'attivo netto dell'entità solo in caso di liquidazione e sono classificati come strumenti rappresentativi di capitale conformemente ai paragrafi 16C-16D dello IAS 32, né strumenti che siano contratti per ricevere o consegnare in futuro degli strumenti rappresentativi di capitale dell'entità. [Rif: Strumenti finanziari, classe [member]; Passività finanziarie]ithttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number7http://www.xbrl.org/2003/role/disclosureRef
IssueDate2019-01-01http://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-2019-en-r&anchor=para_25&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2019-03-27http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number7http://www.xbrl.org/2003/role/disclosureRef
IssueDate2019-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph35Hhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35H&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2019-03-27http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number7http://www.xbrl.org/2003/role/disclosureRef
IssueDate2019-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph35Ihttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35I&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2019-03-27http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number7http://www.xbrl.org/2003/role/disclosureRef
IssueDate2019-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph35Mhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35M&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2019-03-27http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/exampleRef
Number7http://www.xbrl.org/2003/role/exampleRef
IssueDate2019-01-01http://www.xbrl.org/2003/role/exampleRef
Paragraph35Nhttp://www.xbrl.org/2003/role/exampleRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35N&doctype=Standardhttp://www.xbrl.org/2003/role/exampleRef
URIDate2019-03-27http://www.xbrl.org/2003/role/exampleRef

Related Child Concepts

NameRelation TypeRole
ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:FinancialAssetsAvailableforsale
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:HeldtomaturityInvestments
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:LoansAndReceivables
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:FinancialAssetsAtAmortisedCost
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncome
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100

Related Parent Concepts

NameRelation TypeRole
ifrs-full:DisclosureOfFinancialAssetsLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390a
ifrs-full:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390e
ifrs-full:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390r
ifrs-full:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390za
ifrs-full:DisclosureOfCreditRiskExposureLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zb
ifrs-full:DisclosureOfProvisionMatrixLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zc
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:CategoriesOfFinancialAssetsAbstract
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:DisclosureOfFinancialAssetsLineItems
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
ifrs-full:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:DisclosureOfCreditRiskExposureLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:DisclosureOfProvisionMatrixLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390