Standard Label: | Derivatives [member] |
Name: | ifrs-full:DerivativesMember |
Identifier: | ifrs-full_DerivativesMember |
Documentation: | This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]] |
Category of Term: | Member |
References: | IFRS 13 94 | IFRS 13 IE60 | IFRS 7 6 | IFRS 7 IG40B |
Balance type: | none |
Period type: | duration |
Data type: | nonnum:domainItemType |
Last updated: 12/22/2019 8:30:56 AM