Disclosure Information: Accounting policy for offsetting of financial instruments [Policy]
   
Label: Accounting policy for offsetting of financial instruments [Policy]
Name: AccountingPolicyForOffsettingOfFinancialInstruments
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 16 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: AccountingPolicyForOffsettingOfFinancialInstruments 
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
AccountingPolicyForOffsettingOfFinancialInstruments disclosure-isSECType Level2TextBlock
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
AEGON NV | ALUMINUM CORP OF CHINA LTD | Banco Santander (Brasil) S.A. | Banco Santander (Mexico) S.A., Institucion de Banca Multiple, Grupo Financiero Santander Mexico | CHEMICAL & MINING CO OF CHILE INC | CHINA PETROLEUM & CHEMICAL CORP | CNOOC LTD | CREDICORP LTD | ENI SPA | FOREIGN TRADE BANK OF LATIN AMERICA, INC. | GUANGSHEN RAILWAY CO LTD | INTERCONTINENTAL HOTELS GROUP PLC /NEW/ | Motif Bio plc | NATIONAL WESTMINSTER BANK PLC /ENG/ | SINOPEC SHANGHAI PETROCHEMICAL CO LTD | WOORI BANK |

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Last updated: 12/20/2019 6:50:06 PM