Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition

NameInformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition
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Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognitionenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Information on how an entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including if and how: (a) financial instruments are considered to have low credit risk; and (b) the presumption that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted. [Refer: Credit risk [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Información sobre la forma en que la entidad ha determinado si el riesgo de crédito de los instrumentos financieros ha incrementado de forma significativa desde el reconocimiento inicialeshttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Información sobre la forma en que la entidad ha determinado si el riesgo de crédito de los instrumentos financieros ha incrementado de forma significativa desde el reconocimiento inicial, incluyendo si y cómo: a) se considera que los instrumentos financieros tienen un bajo riesgo de crédito; y b) se ha rebatido la presunción de que se han producido incrementos significativos del riesgo de crédito desde el reconocimiento inicial cuando los activos financieros están en mora más de 30 días. [Referencia: Riesgo de crédito [miembro]]eshttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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Number7http://www.xbrl.org/2003/role/disclosureRef
IssueDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph35Fhttp://www.xbrl.org/2003/role/disclosureRef
Subparagraphahttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_35F_a&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

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ifrs-full:ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390