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Term: Gain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit risk
Standard Label: Gain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit risk
Name: ifrs-full:GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk
Identifier: ifrs-full_GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk
Documentation: The gain (loss) recognised on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]
Category of Term: Concept
References: IFRS 7 24G b
Balance type: credit
Period type: duration
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:31:32 AM

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