Financial assets at fair value through profit or loss, classified as held for trading

NameFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Namespacehttp://xbrl.ifrs.org/taxonomy/2017-03-09/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Financial assets at fair value through profit or loss, classified as held for tradingenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Õiglases väärtuses muutustega läbi kasumiaruande mõõdetud finantsvarad, liigitatud kauplemiseks hoitavaksethttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Nende õiglases väärtuses muutustega läbi kasumiaruande mõõdetud finantsvarade summa, mis on liigitatud kauplemiseks hoitavaks. Finantsvara liigitatakse kauplemise eesmärgil hoitavaks, kui: a) omandamise põhieesmärk on see lähitulevikus edasi müüa; b) esmakordsel kajastamisel on see määratletud finantsinstrumentide portfelli osa, mida hallatakse ühiselt ja mille kohta on tõendeid hiljuti toimunud lühiajalise kasumivõtmise kohta, või c) see on tuletisinstrument (v.a tuletisinstrument, mis on finantsgarantiileping või määratletud ja efektiivne riskimaandamisinstrument). [Viide: õiglases väärtuses [member]; õiglases väärtuses muutustega läbi kasumiaruande mõõdetud finantsvarad]ethttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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URIDate2017-03-09http://www.xbrl.org/2009/role/commonPracticeRef
NoteExpiry date 2018-01-01http://www.xbrl.org/2003/role/disclosureRef
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