Disclosure Information: Accounting policy for financial guarantees [Policy]
   
Label: Accounting policy for financial guarantees [Policy]
Name: AccountingPolicyForFinancialGuarantees
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for financial guarantees. [Refer: Guarantees [member]]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 18 examples
Taxonomy Network: http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600

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: AccountingPolicyForFinancialGuarantees 
This disclosure:

   - MUST be represented as an SEC 'Level' (i.e. Document, Statement, Disclosure, Schedule) type: Level2TextBlock

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
AccountingPolicyForFinancialGuarantees disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Banco Santander (Brasil) S.A. | Banco Santander (Mexico) S.A., Institucion de Banca Multiple, Grupo Financiero Santander Mexico | BANK BRADESCO | BANK OF CHILE | CNOOC LTD | Controladora Vuela Compania de Aviacion, S.A.B. de C.V. | CREDICORP LTD | ERICSSON LM TELEPHONE CO | Grupo Aval Acciones Y Valores S.A. | HUANENG POWER INTERNATIONAL INC | Itau Unibanco Holding S.A. | KB Financial Group Inc. | Kenon Holdings Ltd. | KT CORP | NATIONAL WESTMINSTER BANK PLC /ENG/ | SHINHAN FINANCIAL GROUP CO LTD | TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD | WOORI BANK |

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Last updated: 12/20/2019 6:50:04 PM