| Financial assets described in paragraph 39E(a) of IFRS 4, fair value | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The fair value of financial assets described in paragraph 39E(a) of IFRS 4, ie financial assets with contractual terms that give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding (ie financial assets that meet the condition in paragraphs 4.1.2(b) and 4.1.2A(b) of IFRS 9), excluding any financial asset that meets the definition of held for trading in IFRS 9, or that is managed and whose performance is evaluated on a fair value basis (paragraph B4.1.6 of IFRS 9). [Refer: Financial assets] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Assi finanzjarji deskritti fil-paragrafu 39E(a) tal-IFRS 4, valur ġust | mt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Il-valur ġust tal-assi finanzjarji deskritti fil-paragrafu 39E(a) tal-IFRS 4, jiġifieri assi finanzjarji b’termini kuntrattwali li jagħtu lok f’dati speċifiċi għal flussi ta’ flus li jkunu unikament pagamenti ta’ kapital u l-imgħax fuq l-ammont kapitali pendenti (jiġifieri assi finanzjarji li jissodisfaw il-kundizzjoni fil-paragrafi 4.1.2(b) u 4.1.2A(b) tal-IFRS 9), bl-esklużjoni ta’ kwalunkwe assi finanzjarju li jissodisfa d-definizzjoni ta’ miżmum għan-negozju fl-IFRS 9, jew li jkun ġestit u li l-prestazzjoni tiegħu tkun evalwata fuq il-bażi tal-valur ġust (ara l-paragrafu B4.1.6 tal-IFRS 9). [Refer: Assi finanzjarji] | mt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
Index