Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 made by IFRS 17

NameDescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9MadeByIFRS17
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TextLangRoleContainer role
Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 made by IFRS 17enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 made by IFRS 17. [Refer: Financial liabilities at fair value through profit or loss; Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Описание на причините за определяне или отменяне на определяне на финансови пасиви като оценявани по справедлива стойност през печалбата или загубата при прилагането на измененията на МСФО 9, внесени с МСФО 17bghttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Описанието на причините за всяко определяне или отменяне на определяне на финансови пасиви като оценявани по справедлива стойност през печалбата или загубата, когато предприятието прилага измененията на МСФО 9, внесени с МСФО 17. [вж. Финансови пасиви, отчетени по справедлива стойност през печалбата или загубата; Финансови пасиви, които са били определени като оценени по справедлива стойност през печалбата или загубата преди прилагането на измененията на МСФО 9, внесени с МСФО 17, но вече не се определят така]bghttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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NoteEffective 2023-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number9http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph7.2.42http://www.xbrl.org/2003/role/disclosureRef
Subparagraphdhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=9&code=ifrs-tx-2021-en-r&anchor=para_7.2.42_d&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

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