Disclosure Information: Allowance for credit losses
   
Label: Allowance for credit losses
Name: AllowanceForCreditLosses
Type: Disclosure
Parent Topic: OtherFinancialStatementAccounts
Documentation: The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]
Commentary:
Text Block Name: ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory
SEC Level: Disclosure
Concept arrangement pattern: [Hierarchy]
Completion state:
Status: OK
Standards: IAS-10- e-
Exemplars: 37 examples
Taxonomy Network:

Prototype for disclosure: Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name

Business Rules for Disclosure: Controlled Natural Language
Rules for disclosure: AllowanceForCreditLosses 
This disclosure:

   - MUST be represented as an SEC 'Level' (i.e. Document, Statement, Disclosure, Schedule) type: Disclosure

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
AllowanceForCreditLosses disclosure-isSECType Disclosure

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
ADVANCED SEMICONDUCTOR ENGINEERING INC | ARAUCO & CONSTITUTION PULP INC | BANCO SANTANDER CHILE | BANCOLOMBIA SA | CEMEX SAB DE CV | CHEMICAL & MINING CO OF CHILE INC | CHINA EASTERN AIRLINES CORP LTD | CHINA MOBILE LTD /ADR/ | CHINA SOUTHERN AIRLINES CO LTD | CHINA UNICOM (HONG KONG) Ltd | CHINA YUCHAI INTERNATIONAL LTD | CHUNGHWA TELECOM CO LTD | COCA COLA FEMSA SAB DE CV | CORPBANCA/FI | Dunxin Financial Holdings Ltd | ECOPETROL S.A. | ENI SPA | FOREIGN TRADE BANK OF LATIN AMERICA, INC. | Industrias Bachoco S.A.B. de C.V. | Itau Unibanco Holding S.A. | KB Financial Group Inc. | LINE Corp | MEXICAN ECONOMIC DEVELOPMENT INC | MFC BANCORP LTD. | NOKIA CORP | Pacific Airport Group | PLDT Inc. | POSCO | QUEBECOR MEDIA INC | SHINHAN FINANCIAL GROUP CO LTD | SK TELECOM CO LTD | TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD | TELEFONICA BRASIL S.A. | TiGenix NV | UNITED MICROELECTRONICS CORP | VIDEOTRON LTEE | WNS (HOLDINGS) LTD |

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Last updated: 12/20/2019 6:49:57 PM