| Standard Label: | Financial assets described in paragraph 39E(a) of IFRS 4, fair value |
| Name: | ifrs-full:FinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue |
| Identifier: | ifrs-full_FinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue |
| Documentation: | The fair value of financial assets described in paragraph 39E(a) of IFRS 4, ie financial assets with contractual terms that give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding (ie financial assets that meet the condition in paragraphs 4.1.2(b) and 4.1.2A(b) of IFRS 9), excluding any financial asset that meets the definition of held for trading in IFRS 9, or that is managed and whose performance is evaluated on a fair value basis (paragraph B4.1.6 of IFRS 9). [Refer: Financial assets] |
| 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