IndexIncome tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income
| Name | IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:monetaryItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Do NOT use this element for income tax included in other comprehensive income relating to equity instruments designated at fair value through other comprehensive income applying paragraph 5.7.5 of IFRS 9. Instead, use element ‘Income tax relating to investments in equity instruments included in other comprehensive income’. | en | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
| Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income | en | http://www.xbrl.org/2009/role/negatedLabel | http://www.xbrl.org/2003/role/link |
| The amount of income tax relating to amounts recognised in other comprehensive income in relation to financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Данък върху дохода, свързан с финансови активи, оценени по справедлива стойност през другия всеобхватен доход, включени в другия всеобхватен доход | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Размерът на данъка върху дохода, свързан със суми, признати в другия всеобхватен доход във връзка с финансови активи, оценени по справедлива стойност през другия всеобхватен доход при прилагане на параграф 4.1.2А от МСФО 9. [вж. Финансови активи, оценени по справедлива стойност през другия всеобхватен доход; Друг всеобхватен доход] | bg | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Данък върху дохода, свързан с финансови активи, оценени по справедлива стойност през другия всеобхватен доход, включени в другия всеобхватен доход | bg | http://www.xbrl.org/2009/role/negatedLabel | http://www.xbrl.org/2003/role/link |
| НЕ използвайте този елемент за данъка върху дохода, който е включен в другия всеобхватен доход, свързан с инструменти на собствения капитал, определени по справедлива стойност през другия всеобхватен доход при прилагане на параграф 5.7.5 от МСФО 9. Вместо това използвайте елемента „Данък върху дохода, свързан с инвестиции в инструменти на собствения капитал, включени в другия всеобхватен доход“. | bg | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IAS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 1 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 90 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_90&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IAS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 12 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 81 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | ab | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_ab&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:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000 |
| ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_12_role-835110 |
| ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000 |
| ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_12_role-835110 |