IndexFinancial assets described in paragraph 39E(a) of IFRS 4, fair value
| Name | FinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue |
|---|---|
| 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 |
|---|---|---|---|
| Financial assets described in paragraph 39E(a) of IFRS 4, fair value | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The fair value of financial assets described in paragraph 39E(a) of IFRS 4, ie financial assets with contractual terms that give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding (ie financial assets that meet the condition in paragraphs 4.1.2(b) and 4.1.2A(b) of IFRS 9), excluding any financial asset that meets the definition of held for trading in IFRS 9, or that is managed and whose performance is evaluated on a fair value basis (paragraph B4.1.6 of IFRS 9). [Refer: Financial assets] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Финансови активи, описани в МСФО 4, параграф 39Д, буква а), справедлива стойност | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Справедливата стойност на финансовите активи, описани в МСФО 4, параграф 39Д, буква а),т.е. финансови активи с договорни условия, които на конкретни дати пораждат парични потоци, които са единствено плащания на главницата и лихвата върху непогасената част от главницата (т.е. финансови активи, които отговарят на условието, посочено в параграфи 4.1.2, буква б) и 4.1.2A, буква б) от МСФО 9), с изключение на всеки финансов актив, който отговаря на определението за „държан за търгуване“ по МСФО 9 или който се управлява и чиито резултати се оценяват въз основа на справедливата стойност (вж. параграф Б4.1.6 от МФСО 9). [вж. Финансови активи] | bg | 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 | 4 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 39E | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | a | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2021-en-b&anchor=para_39E_a&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 | |
|---|---|---|---|
 | ifrs-full:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesLineItems | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500k |
| ifrs-full:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesLineItems | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500m |
| 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:DisclosuresAboutTemporaryExemptionFromIFRS9Abstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500 |
| ifrs-full:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesLineItems | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500 |
| ifrs-full:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesLineItems | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500 |