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Term: Reserve of change in value of forward elements of forward contracts
Standard Label: Reserve of change in value of forward elements of forward contracts
Name: ifrs-full:ReserveOfChangeInValueOfForwardElementsOfForwardContracts
Identifier: ifrs-full_ReserveOfChangeInValueOfForwardElementsOfForwardContracts
Documentation: A component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element.
Category of Term: Concept
References: IAS 1 78 e | IFRS 9 6.5.16
Balance type: credit
Period type: instant
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:32:08 AM

Public Domain