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- References

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The amount of non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables; (b) held-to-maturity investments; or (c) financial assets at fair value through profit or loss. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss; Held-to-maturity investments]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2018-01-01
-Name IFRS
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-IssueDate 2017-01-01
-Paragraph 8
-Subparagraph d
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_8_d&doctype=Standard&book=B
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The amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2018-01-01
-Name IFRS
-Number 7
-IssueDate 2017-01-01
-Paragraph 8
-Subparagraph h
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_8_h&doctype=Standard
-URIDate 2017-03-09

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A component of equity representing the reserve of gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Effective 2018-01-01
-Name IAS
-Number 1
-IssueDate 2017-01-01
-Paragraph 78
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_78_e&doctype=Standard
-URIDate 2017-03-09

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A component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2018-01-01
-Name IAS
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-IssueDate 2017-01-01
-Paragraph 78
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-02&anchor=para_78_e&doctype=Standard&book=B
-URIDate 2017-03-09

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The amount of reclassification adjustments related to hedges of net investments in foreign operations and those related to exchange differences when the financial statements of foreign operations are translated, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods.

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The portion of the reserve of gains and losses on financial assets measured at fair value through other comprehensive income that represents accumulated gains.

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The portion of the reserve of gains and losses on financial assets measured at fair value through other comprehensive income that represents accumulated revaluation losses.

No definition available.

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A component of equity representing accumulated gains on remeasuring available-for-sale financial assets.

No definition available.

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A component of equity representing accumulated losses on remeasuring available-for-sale financial assets.

No definition available.

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