Index Index

Financial assets

NameFinancialAssets
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 assetsenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Total financial assetsenhttp://www.xbrl.org/2003/role/totalLabelhttp://www.xbrl.org/2003/role/link
Financial assets at beginning of periodenhttp://www.xbrl.org/2003/role/periodStartLabelhttp://www.xbrl.org/2003/role/link
Financial assets at end of periodenhttp://www.xbrl.org/2003/role/periodEndLabelhttp://www.xbrl.org/2003/role/link
The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Finantsvaradethttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Märkida, millise osa varast moodustab: a) raha; b) teise üksuse omakapitaliinstrument; c) lepingupõhine õigus: i) saada teiselt üksuselt raha või muud finantsvara või iii) vahetada teise üksusega finantsvarasid või finantskohustisi üksusele potentsiaalselt soodsatel tingimustel või d) leping, mida arveldatakse või võidakse arveldada üksuse enda omakapitaliinstrumentidega ja mis on: i) mitte-tuletisinstrument, millega üksus on või võib olla kohustatud vastu võtma muutuva arvu üksuse enda omakapitaliinstrumente, või ii) tuletisinstrument, mida arveldatakse või mida võidakse arveldada teisiti, kui vahetades kindlaksmääratud rahasumma või muu finantsvara kindlaksmääratud arvu üksuse enda omakapitaliinstrumentide vastu. Sellel eesmärgil ei sisalda üksuse enda omakapitaliinstrumendid (tagasi)müüdavaid finantsinstrumente, mida liigitatakse omakapitaliinstrumentideks kooskõlas IAS 32 paragrahvidega 16A–16B, instrumente, mis kohustavad üksust andma teisele osapoolele üle üksuse netovara proportsionaalse osa üksnes tema likvideerimise korral ja mida liigitatakse omakapitaliinstrumentideks kooskõlas IAS 32 paragrahvidega 16C–16D, ega instrumente, mis on üksuse enda omakapitaliinstrumentide tulevikus vastuvõtmise või üleandmise lepingud. [Viide: finantsinstrumendid, klass [member]; finantskohustised]ethttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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URIDate2017-03-09http://www.xbrl.org/2003/role/disclosureRef
NoteEffective 2018-01-01http://www.xbrl.org/2003/role/exampleRef
NameIFRShttp://www.xbrl.org/2003/role/exampleRef
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URIDate2017-03-09http://www.xbrl.org/2003/role/exampleRef

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

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