Standard Label: | Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements |
Name: | ifrs-full:GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements |
Identifier: | ifrs-full_GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements |
Documentation: | The amount of financial liabilities set off against financial assets when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities] |
Category of Term: | Concept |
References: | IFRS 7 13C b |
Balance type: | credit |
Period type: | instant |
Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:31:35 AM