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Financial liabilities at fair value through profit or loss

Name	FinancialLiabilitiesAtFairValueThroughProfitOrLoss
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	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Total financial liabilities at fair value through profit or loss	en	http://www.xbrl.org/2003/role/totalLabel	http://www.xbrl.org/2003/role/link
The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities]	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Finanšu saistības patiesajā vērtībā, izmantojot peļņu vai zaudējumus	lv	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Tādu finanšu saistību summa, kas atbilst kādam no šādiem nosacījumiem: a) tās atbilst “tirdzniecības nolūkā turēts” definīcijai; vai b) sākotnējās atzīšanas brīdī uzņēmums tās ir noteicis patiesajā vērtībā ar atspoguļojumu peļņas vai zaudējumu aprēķinā. Uzņēmums var izmantot šādu noteikšanu tikai tad, ja to atļauj 9.SFPS 4.3.5. punkts (iegultie atvasinātie instrumenti) vai ja šādi nodrošina būtiskāku informāciju, jo a) tas novērš vai ievērojami samazina novērtējuma vai atzīšanas neatbilstību (to dažkārt sauc par "uzskaites neatbilstību"), kas rastos, novērtējot aktīvus vai saistības vai aplēšot ieņēmumus un izdevumus, kas rodas to rezultātā, dažādu principu dēļ; vai b) finanšu saistību vai finanšu aktīvu un saistību grupu pārvalda un tās rezultātus izvērtē, pamatojoties uz patieso vērtību, saskaņā ar dokumentētu riska pārvaldības vai ieguldījumu stratēģiju, un iekšēju informāciju par grupu uz šā pamata sniedz uzņēmuma galvenajai vadībai (kā tā definēta 24. SGS). [Skatīt: Patiesajā vērtībā [member]; Uzņēmuma vai tā mātesuzņēmuma galvenais vadošais personāls [member]; Atvasinātie instrumenti [member]; Finanšu aktīvi; Finanšu saistības]	lv	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Kopējās finanšu saistības patiesajā vērtībā ar atspoguļojumu peļņas vai zaudējumu aprēķinā	lv	http://www.xbrl.org/2003/role/totalLabel	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 Child Concepts

	Name	Relation Type	Role
	Financial liabilities at fair value through profit or loss that meet definition of held for trading `ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
	Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently `ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100

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
	Financial liabilities at fair value through profit or loss [abstract] `ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
	Financial liabilities `ifrs-full:FinancialLiabilities`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100