Financial assets that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated

NameFinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated
Namespacehttp://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Financial assets that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designatedenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Финансови активи, които са били определени като оценени по справедлива стойност през печалбата или загубата преди прилагането на измененията на МСФО 9 за характеристиките за предсрочно погасяване с отрицателна компенсация, но вече не са определени така.bghttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Размерът на финансовите активи в отчета за финансовото състояние, които по-рано са били определени като оценени по справедлива стойност през печалбата или загубата, но вече не се определят така, когато предприятието прилага измененията на МСФО 9 за характеристиките за предсрочно погасяване с отрицателна компенсация. [вж. Финансови активи по справедлива стойност през печалбата или загубата]bghttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number9http://www.xbrl.org/2003/role/disclosureRef
IssueDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph7.2.34http://www.xbrl.org/2003/role/disclosureRef
Subparagraphchttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=9&code=ifrs-tx-2020-en-r&anchor=para_7.2.34_c&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zd
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:DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390