IndexHeld-to-maturity investments
| Name | HeldtomaturityInvestments |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:monetaryItemType |
| Period type | instant |
| Substitution Group | xbrli:item |
| Balance | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Held-to-maturity investments | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The amount of non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity other than: (a) those that the entity upon initial recognition designates as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet the definition of loans and receivables. An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity investments) other than sales or reclassifications that: (i) are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value; (ii) occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments; or (iii) are attributable to an isolated event that is beyond the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity. [Refer: Derivative financial assets; Held-to-maturity investments; Prepayments] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Infheistíochtaí coinnithe go dtí aibíocht; | ga | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| An méid sócmhainní airgeadais neamhdhíorthacha le híocaíochtaí socraithe nó inchinntithe agus aibíocht socraithe a bhfuil rún agus cumas dearfach ag an eintiteas iad a choinneáil go dtí aibíocht seachas: (a) na sócmhainní sin a ainmníonn an t‑eintiteas tráth a thugtar aitheantas tosaigh a bheith ag luach cóir trí bhrabús nó caillteanas; (b) na sócmhainní sin a ainmníonn an t‑eintiteas a bheith ar fáil lena ndíol; agus (c) na sócmhainní sin a chomhlíonann an sainmhíniú ar iasachtaí agus suimeanna infhaighte. Ní aicmeoidh eintiteas aon sócmhainn airgeadais mar choinnithe go dtí aibíocht más rud é gur dhíol nó gur athaicmigh an t‑eintiteas, le linn na bliana airgeadais reatha nó le linn an 2 bhliain airgeadais roimhe sin, níos mó ná méid neamhshuntasach infheistíochtaí coinnithe go dtí aibíocht roimh aibíocht (níos mó ná neamhshuntasach i ndáil leis an méid iomlán infheistíochtaí coinnithe go dtí aibíocht) seachas díolacháin nó athaicmithe: (i) atá a ghaire sin don aibíocht nó do dháta rogha na sócmhainne airgeadais (mar shampla, níos lú ná 3 mhí roimh aibíocht) nach mbeadh tionchar suntasach ag athruithe ar ráta úis an mhargaidh ar luach cóir na sócmhainne airgeadais; (ii) a tharlóidh i ndiaidh don eintiteas a bhailiú go substaintiúil bunairgead uile na sócmhainne airgeadais trí íocaíochtaí nó réamhíocaíochtaí sceidealaithe; nó (iii) atá inchurtha i leith imeacht ar leith atá thar rialú an eintitis, atá neamh-athfhillteach agus nach bhféadfaí go mbeadh an t‑eintiteas ag súil leis go réasúnach. [Féach: Sócmhainní airgeadais díorthacha; Infheistíochtaí coinnithe go dtí aibíocht; Réamhíocaíochtaí] | ga | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Note | Expiry date 2023-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 7 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 8 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | b | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_8_b&doctype=Standard&book=b | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:CategoriesOfFinancialAssetsAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100 |
| ifrs-full:FinancialAssets | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100 |