Financial assets

NameFinancialAssets
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Financial assetsenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Financial assets at beginning of periodenhttp://www.xbrl.org/2003/role/periodStartLabelhttp://www.xbrl.org/2003/role/link
Financial assets at end of periodenhttp://www.xbrl.org/2003/role/periodEndLabelhttp://www.xbrl.org/2003/role/link
Total financial assetsenhttp://www.xbrl.org/2003/role/totalLabelhttp://www.xbrl.org/2003/role/link
The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Activos financieroseshttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
El importe de los activos que son: a) efectivo; b) un instrumento de patrimonio de otra entidad; c) un derecho contractual: i) a recibir efectivo u otro activo financiero de otra entidad; o ii) a intercambiar activos financieros o pasivos financieros con otra entidad, en condiciones que sean potencialmente favorables para la entidad; o d) un contrato que sea o pueda ser liquidado utilizando instrumentos de patrimonio propio de la entidad, y sea: i) un instrumento no derivado por el que la entidad esté o pueda estar obligada a recibir una cantidad variable de sus instrumentos de patrimonio propio, o ii) un instrumento derivado que vaya a ser o pueda ser liquidado por medios distintos del intercambio de un importe fijo de efectivo u otro activo financiero por un número fijo de instrumentos de patrimonio propio de la entidad. A estos efectos los instrumentos de patrimonio propio de la entidad no incluyen los instrumentos financieros con opción de venta clasificados como instrumentos de patrimonio de acuerdo con los párrafos 16A y 16B de la NIC 32, los instrumentos que imponen una obligación a la entidad de entregar a terceros una parte proporcional de sus activos netos solo en el momento de la liquidación y se clasifican como instrumentos de patrimonio de acuerdo con los párrafos 16C y 16D de la NIC 32, o los instrumentos que son contratos para la recepción o entrega futura de instrumentos de patrimonio propio de la entidad. [Referencia: Instrumentos financieros, clase [member]; Pasivos financieros]eshttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Total de los activos financieroseshttp://www.xbrl.org/2003/role/totalLabelhttp://www.xbrl.org/2003/role/link
Activos financieros al inicio del ejercicioeshttp://www.xbrl.org/2003/role/periodStartLabelhttp://www.xbrl.org/2003/role/link
Activos financieros al final del ejercicioeshttp://www.xbrl.org/2003/role/periodEndLabelhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number7http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph25http://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_25&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number7http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph35Hhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35H&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number7http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph35Ihttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35I&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number7http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph35Mhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35M&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/exampleRef
Number7http://www.xbrl.org/2003/role/exampleRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/exampleRef
Paragraph35Nhttp://www.xbrl.org/2003/role/exampleRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35N&doctype=Standardhttp://www.xbrl.org/2003/role/exampleRef
URIDate2021-03-24http://www.xbrl.org/2003/role/exampleRef

Related Child Concepts

NameRelation TypeRole
ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:FinancialAssetsAvailableforsale
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:HeldtomaturityInvestments
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:LoansAndReceivables
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:FinancialAssetsAtAmortisedCost
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncome
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100

Related Parent Concepts

NameRelation TypeRole
ifrs-full:DisclosureOfFinancialAssetsLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390a
ifrs-full:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390e
ifrs-full:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390r
ifrs-full:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390za
ifrs-full:DisclosureOfCreditRiskExposureLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zb
ifrs-full:DisclosureOfProvisionMatrixLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390zc
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:CategoriesOfFinancialAssetsAbstract
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:DisclosureOfFinancialAssetsLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:DisclosureOfCreditRiskExposureLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:DisclosureOfProvisionMatrixLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390