IndexDescription of how entity establishes hedge ratio and what sources of hedge ineffectiveness are
| Name | DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2017-03-09/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. [Refer: Gain (loss) on hedge ineffectiveness] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Описание на метода, по който предприятието определя коефициента на хеджиране и източниците на неефективност при хеджиране | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Описанието на метода, по който предприятието определя коефициента на хеджиране и източниците на неефективност при хеджиране. Коефициентът на хеджиране е отношението между количеството на хеджиращия инструмент и количеството на хеджираната позиция, изразени чрез относителните им тегла. [вж. Печалба (загуба) от неефективно хеджиране] | bg | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Note | Effective 2018-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 7 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2017-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 22B | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | c | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_22B_c&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2017-03-09 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-full:AccountingProfit | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:AccountingProfit | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| ifrs-full:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390 |
| ifrs-full:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390s |