Loans and receivables

NameLoansAndReceivables
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
Loans and receivablesenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Iasachtaí agus suimeanna infhaightegahttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
An méid sócmhainní airgeadais neamhdhíorthacha le híocaíochtaí socraithe nó inchinntithe nach luaitear ar mhargadh gníomhach, seachas: (a) na sócmhainní a bheartaíonn an t‑eintiteas le díol láithreach nó sa ghearrthéarma, a n‑aicmeofar mar arna sealbhú le trádáil, agus na sócmhainní sin a ainmníonn an t‑eintiteas, tráth a thugtar aitheantas tosaigh, a bheith ag luach cóir trí bhrabús nó caillteanas; (b) na sócmhainní sin a ainmníonn an t‑eintiteas, tráth a thugtar aitheantas tosaigh, a bheith ar fáil lena ndíol; nó (c) na sócmhainní sin a bhfuil seans ann nach ngnóthóidh an sealbhóir an infheistíocht tosaigh go suntasach, seachas de thoradh meathlúcháin chreidmheasa, a n‑aicmeofar mar ar fáil lena ndíol. Ús a fhaightear i gcomhthiomsú sócmhainní nach iasachtaí ná suimeanna infhaighte (mar shampla, ús i gciste frithpháirteach nó ciste comhchosúil) iad. [Féach: Sócmhainní airgeadais díorthacha]gahttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NoteExpiry date 2023-01-01http://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
Paragraph8http://www.xbrl.org/2003/role/disclosureRef
Subparagraphchttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_8_c&doctype=Standard&book=bhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
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:FinancialAssets
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100