Financial assets at fair value through profit or loss

NameFinancialAssetsAtFairValueThroughProfitOrLoss
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 assets at fair value through profit or lossenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Total financial assets at fair value through profit or lossenhttp://www.xbrl.org/2003/role/totalLabelhttp://www.xbrl.org/2003/role/link
The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Ativos financeiros pelo justo valor através dos lucros ou perdaspthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
A quantia dos ativos financeiros mensurados pelo justo valor e cujos ganhos (perdas) são reconhecidos nos lucros ou perdas. Um ativo financeiro deve ser mensurado pelo justo valor através dos lucros ou perdas, exceto se for mensurado pelo custo amortizado ou pelo justo valor através de outro rendimento integral. Um ganho (perda) de um ativo financeiro mensurado pelo justo valor deve ser reconhecido nos lucros ou perdas, exceto se for parte de uma relação de cobertura, um investimento num instrumento de capital próprio para o qual a entidade tenha escolhido apresentar os ganhos e perdas noutro rendimento integral ou um ativo financeiro mensurado pelo justo valor através de outro rendimento integral. [Consultar: Pelo justo valor [member]; Ativos financeiros]pthttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number7http://www.xbrl.org/2003/role/disclosureRef
IssueDate2017-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph8http://www.xbrl.org/2003/role/disclosureRef
Subparagraphahttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_8_a&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2017-03-09http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

NameRelation TypeRole
ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100
ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100