Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness

NameDescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness
Namespacehttp://xbrl.ifrs.org/taxonomy/2017-03-09/ifrs-full
Prefixifrs-full
Data typexbrli:stringItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectivenessenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [member]; Hedged items [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Описание на метода, по който предприятието е установило икономическото взаимоотношение между хеджиран елемент и хеджиращ инструмент, за да оцени ефективността на хеджиранетоbghttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Описанието на метода, по който предприятието е установило икономическото взаимоотношение между хеджиран елемент и хеджиращ инструмент, за да оцени ефективността на хеджирането. Ефективността на хеджирането се определя от степента, до която промените в справедливата стойност или паричните потоци на хеджиращия инструмент компенсират промените в справедливата стойност или паричните потоци на конкретната хедждирана позиция. [вж. Хеджиращи инструменти [member]; Хеджирани позиции [member]]bghttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NoteEffective 2018-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number7http://www.xbrl.org/2003/role/disclosureRef
IssueDate2017-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph22Bhttp://www.xbrl.org/2003/role/disclosureRef
Subparagraphbhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_22B_b&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2017-03-09http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:AccountingProfit
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario
ifrs-full:AccountingProfit
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment