IndexFinancial assets measured at fair value through other comprehensive income
| Name | FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:monetaryItemType |
| Period type | instant |
| Substitution Group | xbrli:item |
| Balance | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Financial assets measured at fair value through other comprehensive income | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Финансови активи, оценени по справедлива стойност в другия всеобхватен доход | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Размерът на финансовите активи, оценени по справедлива стойност през другия всеобхватен доход. Даден финансов актив се оценява по справедлива стойност през друг всеобхватен доход, ако са изпълнени следните две условия: (а) финансовият актив се държи в рамките на бизнес модел, чиято цел се постига чрез събиране на договорни парични потоци и продажба на финансови активи и (б) договорните условия на финансовия актив на конкретни дати пораждат парични потоци, които са единствено плащания по главница и лихва върху непогасената сума на главницата. [вж. По справедлива стойност [member]; Финансови активи] | bg | http://www.xbrl.org/2003/role/documentation | 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 | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 8 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | h | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_8_h&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
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 |
| ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100 |
| ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncome | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100 |