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Term: Financial liabilities at fair value through profit or loss that meet definition of held for trading
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: IFRS 7 8 e
Balance type: credit
Period type: instant
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:31:31 AM

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