| Financial assets at fair value through profit or loss | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Total financial assets 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 assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Assi finanzjarji fuq il-bażi tal-valur ġust permezz ta’ profitt jew telf | mt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| L-ammont ta’ assi finanzjarji li jitkejlu fuq il-bażi tal-valur ġust u li għalihom il-qligħ (it-telf) jiġi rikonoxxut fi profitt jew telf. Assi finanzjarju għandu jitkejjel fuq il-bażi tal-valur ġust permezz ta’ profitt jew telf, sakemm ma jitkejjilx fuq il-bażi tal-kost amortizzat jew fuq il-bażi tal-valur ġust permezz ta’ introjtu komprensiv ieħor. Qligħ (telf) fuq assi finanzjarju mkejjel fuq il-bażi tal-valur ġust għandu jiġi rikonoxxut fi profitt jew telf, sakemm ma jkunx parti minn relazzjoni tal-iħħeġġjar, investiment fi strument azzjonarju li għalih l-entità għażlet li tippreżenta l-qligħ u t-telf f’introjtu komprensiv ieħor jew assi finanzjarju mkejjel fuq il-bażi tal-valur ġust permezz ta’ introjtu komprensiv ieħor. [Refer: Fuq il-bażi tal-valur ġust [member]; Assi finanzjarji] | mt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
Index