| 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: | IAS 1 55 | IFRS 7 8 a |
| Balance type: | debit |
| Period type: | instant |
| Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:31:29 AM