Financial assets described in paragraph 39E(a) of IFRS 4, fair value

NameFinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue
Namespacehttp://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Financial assets described in paragraph 39E(a) of IFRS 4, fair valueenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The fair value of financial assets described in paragraph 39E(a) of IFRS 4, ie financial assets with contractual terms that give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding (ie financial assets that meet the condition in paragraphs 4.1.2(b) and 4.1.2A(b) of IFRS 9), excluding any financial asset that meets the definition of held for trading in IFRS 9, or that is managed and whose performance is evaluated on a fair value basis (paragraph B4.1.6 of IFRS 9). [Refer: Financial assets]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Active financiare descrise la punctul 39E litera (a) din IFRS 4, valoarea justărohttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Valoarea justă a activelor financiare descrise la punctul 39E litera (a) din IFRS 4, adică a activelor financiare cu clauze contractuale care dau naștere la anumite date unor fluxuri de trezorerie care sunt exclusiv plăți ale principalului și ale dobânzii aferente valorii principalului datorat [și anume, active financiare care îndeplinesc condiția de la punctul 4.1.2 litera (b) și de la punctul 4.1.2A litera (b) din IFRS 9], cu excepția activelor financiare care corespund definiției din IFRS 9 a activelor deținute în vederea tranzacționării sau care sunt gestionate și ale căror performanțe sunt evaluate pe baza valorii juste (punctul B4.1.6 din IFRS 9). [Referințe: active financiare]rohttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NoteExpiry date 2021-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number4http://www.xbrl.org/2003/role/disclosureRef
IssueDate2019-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph39Ehttp://www.xbrl.org/2003/role/disclosureRef
Subparagraphahttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2019-en-b&anchor=para_39E_a&doctype=Standard&book=bhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2019-03-27http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500k
ifrs-full:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500m
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:DisclosuresAboutTemporaryExemptionFromIFRS9Abstract
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500
ifrs-full:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500
ifrs-full:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500