IndexFinancial liabilities at fair value through profit or loss that meet definition of held for trading
| Name | FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading |
|---|---|
| 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 | credit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Financial liabilities at fair value through profit or loss that meet definition of held for trading | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Finansiniai įsipareigojimai, vertinami tikrąja verte, kurios pasikeitimas pripažįstamas pelnu arba nuostoliais, atitinkantys termino laikomas prekybai apibrėžtį | lt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Finansinių įsipareigojimų, vertinamų tikrąja verte, kurios pasikeitimas pripažįstamas pelnu arba nuostoliais, atitinkančių termino laikomas prekybai apibrėžtį, suma. Finansinis įsipareigojimas priskiriamas prie laikomo prekybai, jei: a) yra įsigyjamas arba susidarė pirmiausia siekiant artimiausiu laiku jį parduoti arba perpirkti; b) per pirminį pripažinimą yra bendrai valdomų nustatytų finansinių priemonių portfelio dalis ir yra įrodymų, kad neseniai buvo panaudotas trumpalaikio pobūdžio pelnui gauti; arba c) yra išvestinė finansinė priemonė (išskyrus išvestinę finansinę priemonę, kuri yra finansinės garantijos sutartis arba priskirta ir veiksminga apsidraudimo priemonė). [Žr. Finansiniai įsipareigojimai, vertinami tikrąja verte, kurios pasikeitimas pripažįstamas pelnu arba nuostoliais] | lt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| 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 | e | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_8_e&doctype=Standard | 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:FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100 |
| ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLoss | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100 |