Disclosure Information: Accounting policy for repurchase and reverse repurchase agreements [Policy]
   
Label: Accounting policy for repurchase and reverse repurchase agreements [Policy]
Name: AccountingPolicyForRepurchaseAndReverseRepurchaseAgreements
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for repurchase and reverse repurchase agreements.
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 9 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: AccountingPolicyForRepurchaseAndReverseRepurchaseAgreements 
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
AccountingPolicyForRepurchaseAndReverseRepurchaseAgreements 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 | Central North Airport Group | CHINA LIFE INSURANCE CO LTD | CORPBANCA/FI | FOREIGN TRADE BANK OF LATIN AMERICA, INC. | Kenon Holdings Ltd. | NATIONAL WESTMINSTER BANK PLC /ENG/ |

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Last updated: 12/20/2019 6:50:10 PM