Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]

NameDisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory
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Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Оповестяване на равнението на промените в коректива за загуби и пояснение за промените в брутната балансова стойност на финансовите инструменти [text block]bghttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Оповестяване на равнението на промените в коректива за загуби и пояснение за промените в брутната балансова стойност на финансовите инструменти. Коректив за загуби е корективът за очакваните кредитни загуби по финансовите активи, оценявани в съответствие с параграф 4.1.2 от МСФО 9, вземанията по лизинги и активите по договори, натрупаната обезценка на финансовите активи, оценявани в съответствие с параграф 4.1.2А от МСФО 9, и провизията за очакваните кредитни загуби по кредитни ангажименти и договори за финансова гаранция. [вж. Брутна балансова стойност [member]]bghttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

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