Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets

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

Labels

TextLangRoleContainer role
Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assetsenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the loans and receivables determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Увеличение (намаление) на справедливата стойност на заемите или вземанията, приписвано на промени в кредитния риск на финансовите активиbghttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Увеличението (намалението) на справедливата стойност на заемите или вземанията, което се приписва на промени в кредитния риск на заемите или вземанията, определени или: а) като сумата на промяната в тяхната справедлива стойност, която не се приписва на промени в пазарните условия, породили пазарен риск; или б) с помощта на алтернативен метод, който според предприятието смята представя по-достоверно сумата на промяната в справедливата му стойност, която се приписва на промени в кредитния риск на актива. [вж. Кредитен риск [member]; Пазарен риск [member]]bghttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NoteExpiry date 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
Paragraph9http://www.xbrl.org/2003/role/disclosureRef
Subparagraphchttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_9_c&doctype=Standard&book=Bhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2017-03-09http://www.xbrl.org/2003/role/disclosureRef