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Term: Derivatives [member]
Standard Label: Derivatives [member]
Name: ifrs-full:DerivativesMember
Identifier: ifrs-full_DerivativesMember
Documentation: This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]
Category of Term: Concept
References: (Coming Soon!)
Balance type: none
Period type: duration
Data type: nonnum:domainItemType

Last updated: 5/10/2021 5:11:24 PM

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