Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount

NameFinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amountenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The gross carrying amount of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses. [Refer: Financial assets]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Финансови активи с променени договорни парични потоци, при коректив за загуби, оценен за очакваните кредитни загуби за целия срок, за които корективът за загуба е променен по време на отчетния период на очаквани кредитни загуби за 12 месеца, брутна балансова стойностbghttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Брутната балансова стойност на финансови активи, които са били променени след първоначалното признаване в момент, когато корективът за загуби е оценен в размер, равен на очакваните кредитни загуби за целия срок, и за които корективът за загуба се е променил по време на отчетния период до размер, равен на очакваните кредитни загуби за 12 месеца. [вж. Финансови активи]bghttp://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
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph35Jhttp://www.xbrl.org/2003/role/disclosureRef
Subparagraphbhttp://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_35J_b&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
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:DisclosureOfCreditRiskExplanatory
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390