Derivatives [member]

NameDerivativesMember
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typenonnum:domainItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractTrue

Labels

TextLangRoleContainer role
Derivatives [member]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Instrumenty pochodne [member]plhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Element ten oznacza instrumenty finansowe lub inne kontrakty objęte zakresem MSSF 9, posiadające wszystkie trzy poniższe cechy: a) ich wartość zmienia się wraz ze zmianą określonej stopy procentowej, ceny instrumentu finansowego, ceny towaru, kursu walutowego, indeksu ceny lub stóp, ratingu kredytowego lub indeksu kredytowego czy też innej zmiennej, przy założeniu, że w przypadku zmiennej niefinansowej zmienna ta nie jest specyficzna dla strony kontraktu (czasami zwana „instrumentem bazowym”); b) nie wymagają żadnej początkowej inwestycji netto lub wymagają początkowej inwestycji netto mniejszej niż byłaby wymagana dla innych rodzajów kontraktów, dla których oczekuje się podobnych reakcji na zmiany czynników rynkowych; c) ich rozliczenie nastąpi w przyszłości. [Zob.: instrumenty finansowe, klasa [member]]plhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRShttp://www.xbrl.org/2003/role/exampleRef
Number13http://www.xbrl.org/2003/role/exampleRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/exampleRef
ParagraphIE60http://www.xbrl.org/2003/role/exampleRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_IE60&doctype=Illustrative%20Exampleshttp://www.xbrl.org/2003/role/exampleRef
URIDate2021-03-24http://www.xbrl.org/2003/role/exampleRef
NameIFRShttp://www.xbrl.org/2003/role/exampleRef
Number13http://www.xbrl.org/2003/role/exampleRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/exampleRef
Paragraph94http://www.xbrl.org/2003/role/exampleRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_94&doctype=Standardhttp://www.xbrl.org/2003/role/exampleRef
URIDate2021-03-24http://www.xbrl.org/2003/role/exampleRef
NameIFRShttp://www.xbrl.org/2003/role/exampleRef
Number7http://www.xbrl.org/2003/role/exampleRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/exampleRef
ParagraphIG40Bhttp://www.xbrl.org/2003/role/exampleRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_IG40B&doctype=Implementation%20Guidancehttp://www.xbrl.org/2003/role/exampleRef
URIDate2021-03-24http://www.xbrl.org/2003/role/exampleRef
NameIFRShttp://www.xbrl.org/2003/role/exampleRef
Number7http://www.xbrl.org/2003/role/exampleRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/exampleRef
Paragraph6http://www.xbrl.org/2003/role/exampleRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_6&doctype=Standardhttp://www.xbrl.org/2003/role/exampleRef
URIDate2021-03-24http://www.xbrl.org/2003/role/exampleRef

Related Child Concepts

NameRelation TypeRole
ifrs-full:OptionContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390a
ifrs-full:FuturesContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390a
ifrs-full:SwapContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390a
ifrs-full:ForwardContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390a
ifrs-full:OptionContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390e
ifrs-full:FuturesContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390e
ifrs-full:SwapContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390e
ifrs-full:ForwardContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390e
ifrs-full:OptionContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390n
ifrs-full:FuturesContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390n
ifrs-full:SwapContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390n
ifrs-full:ForwardContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390n
ifrs-full:OptionContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390o
ifrs-full:FuturesContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390o
ifrs-full:SwapContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390o
ifrs-full:ForwardContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390o
ifrs-full:OptionContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zd
ifrs-full:FuturesContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zd
ifrs-full:SwapContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zd
ifrs-full:ForwardContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zd
ifrs-full:OptionContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zf
ifrs-full:FuturesContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zf
ifrs-full:SwapContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zf
ifrs-full:ForwardContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zf
ifrs-full:OptionContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zi
ifrs-full:FuturesContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zi
ifrs-full:SwapContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zi
ifrs-full:ForwardContractMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zi
ifrs-full:OptionContractMember
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:FuturesContractMember
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:SwapContractMember
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:ForwardContractMember
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390

Related Parent Concepts

NameRelation TypeRole
ifrs-full:ClassesOfAssetsMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000
ifrs-full:LiabilitiesMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000a
ifrs-full:ClassesOfAssetsMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000c
ifrs-full:LiabilitiesMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000d
ifrs-full:ClassesOfAssetsMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000g
ifrs-full:LiabilitiesMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000h
ifrs-full:FinancialAssetsAtFairValueMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390a
ifrs-full:FinancialAssetsAtFairValueMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390e
ifrs-full:FinancialAssetsAtFairValueMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390n
ifrs-full:FinancialAssetsAtFairValueMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390o
ifrs-full:FinancialAssetsAtFairValueMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zd
ifrs-full:FinancialAssetsAtFairValueMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zf
ifrs-full:FinancialAssetsAtFairValueMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zi
ifrs-full:ClassesOfAssetsMember
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000
ifrs-full:LiabilitiesMember
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000
ifrs-full:FinancialAssetsAtFairValueMember
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390