Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9

NameFinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9
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 previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Финансови активи, вече определени по справедлива стойност през печалбата или загубата, които са прекласифицирани доброволно, първоначално прилагане на МСФО 9bghttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Сумата на финансовите активи в отчета за финансовото състояние, вече определени като оценени по справедлива стойност през печалбата или загубата, които вече не се определят като такива и предприятието доброволно избира да ги прекласифицира, към датата на първоначално прилагане на МСФО 9. [вж. Финансови активи, оценени по справедлива стойност през печалбата или загубата]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
Paragraph42Ihttp://www.xbrl.org/2003/role/disclosureRef
Subparagraphchttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_42I_c&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
ifrs-full:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390
ifrs-full:FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390a