| Standard Label: | Financial liabilities at fair value through profit or loss that meet definition of held for trading |
| Name: | ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading |
| Identifier: | ifrs-full_FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading |
| Documentation: | The amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing 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: Financial liabilities at fair value through profit or loss] |
| Category of Term: | Concept |
| References: | (Coming Soon!) |
| Balance type: | credit |
| Period type: | instant |
| Data type: | xbrli:monetaryItemType |
Last updated: 5/10/2021 5:11:43 PM