Disclosure Information: Offsetting of financial assets and financial liabilities
   
Label: Offsetting of financial assets and financial liabilities
Name: OffsettingOfFinancialAssetsAndFinancialLiabilities
Type: Disclosure
Parent Topic: OtherFinancialStatementAccounts
Documentation: The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities]
Commentary:
Text Block Name: ifrs-full:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory
SEC Level: Disclosure
Concept arrangement pattern: [Hierarchy]
Completion state:
Status: OK
Standards: IFRS---
Exemplars: 20 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: OffsettingOfFinancialAssetsAndFinancialLiabilities 
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
OffsettingOfFinancialAssetsAndFinancialLiabilities disclosure-isSECType Disclosure

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
AEGON NV | Banco Santander (Mexico) S.A., Institucion de Banca Multiple, Grupo Financiero Santander Mexico | BANCOLOMBIA SA | BANK OF CHILE | CEMENTOS PACASMAYO SAA | CORPBANCA/FI | ENI SPA | FOREIGN TRADE BANK OF LATIN AMERICA, INC. | GLAXOSMITHKLINE PLC | Grupo Aval Acciones Y Valores S.A. | Mechel PAO | MFC BANCORP LTD. | NATIONAL WESTMINSTER BANK PLC /ENG/ | NOKIA CORP | PLDT Inc. | Royal Dutch Shell plc | SHINHAN FINANCIAL GROUP CO LTD | SK TELECOM CO LTD | TELECOM ARGENTINA SA | WNS (HOLDINGS) LTD |

*

Creative Commons License
This work is licensed under a Creative Commons License.

Last updated: 12/20/2019 6:50:00 PM