Standard Label: | Financial assets at fair value through profit or loss, classified as held for trading |
Name: | ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading |
Identifier: | ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading |
Documentation: | The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss] |
Category of Term: | Concept |
References: | (Coming Soon!) |
Balance type: | debit |
Period type: | instant |
Data type: | xbrli:monetaryItemType |
Last updated: 5/10/2021 5:11:43 PM