IndexHeld-to-maturity investments
| Name | HeldtomaturityInvestments |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2017-03-09/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:monetaryItemType |
| Period type | instant |
| Substitution Group | xbrli:item |
| Balance | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Held-to-maturity investments | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The amount of non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity other than: (a) those that the entity upon initial recognition designates as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet the definition of loans and receivables. An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity investments) other than sales or reclassifications that: (i) are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value; (ii) occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments; or (iii) are attributable to an isolated event that is beyond the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity. [Refer: Derivative financial assets; Held-to-maturity investments; Prepayments] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Hold-til-udløb-investeringer | da | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Den beløbsmæssige størrelse af ikkeafledte finansielle aktiver, som har faste eller bestemmelige betalinger samt fast udløbstidspunkt, og som virksomheden både har til hensigt og mulighed for at holde til udløb, bortset fra: a) aktiver, som virksomheden ved første indregning klassificerer til dagsværdi gennem resultatet, b) aktiver, som virksomheden klassificerer som disponible for salg, og c) aktiver, som opfylder definitionen på lån og tilgodehavender. Virksomheden skal ikke klassificere finansielle aktiver som hold-til-udløb-aktiver, hvis virksomheden i det aktuelle eller de to foregående regnskabsår har solgt eller omklassificeret mere end en uvæsentlig del af hold-til-udløb-investeringerne før disses udløb (mere end uvæsentlig set i forhold til den samlede portefølje af hold-til-udløb-investeringer), bortset fra salg eller omklassifikationer, som: i) ligger så tæt på udløb eller det finansielle aktivs udnyttelsestidspunkt (eksempelvis mindre end tre måneder fra udløb), at ændringer i markedsrenten ikke ville have nogen væsentlig virkning på det finansielle aktivs dagsværdi, ii) opstår, efter at virksomheden har modtaget stort set hele det finansielle aktivs oprindelige hovedstol gennem faste eller ekstraordinære afdrag, eller ii) kan henføres til en enkeltstående, isoleret begivenhed, som virksomheden ikke har kontrol over, og som virksomheden ikke med rimelighed har kunnet forudse. [Reference: afledte finansielle aktiver, hold-til-udløb-investeringer, forudbetalinger] | da | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Note | Expiry date 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 | 8 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | b | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_8_b&doctype=Standard&book=B | 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:CategoriesOfFinancialAssetsAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100 |
| ifrs-full:FinancialAssets | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100 |