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Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2017
Disclosure of detailed information about financial instruments [abstract] |
Schedule of Composition of Derivatives | In order to manage these risks and as described hereunder, the Company executes transactions in derivative financial instruments. Presented hereunder is the composition of the derivatives:
|  | For the year ended December |
|  | 2017 |  |  | 2016 |
|  | € in thousands |
Derivatives presented under current liabilities |  |  |  |  |  |
Swap contracts |  |  | (121 | ) |  |  | (479 | )
Derivatives presented under non-current liabilities |  |  |  |  |  |  |  |
Forward contracts |  |  | (2,650 | ) |  |  | (48 | )
Currency swap |  |  | (1,244 | ) |  |  | - |
Swap contracts |  |  | (418 | ) |  |  | (2,279 | )
|  |  | (4,312 | ) |  |  | (2,327 | )
Schedule of Forward and SWAP Contracts | The following table sets forth the details of the Company’s Forward and SWAP contracts with banking institutions:
| December 31, 2017
| Currency/ |  | Currency/ |  |  |  |
| linkage/interest rate |  | Linkage/interest rate |  |  |  | Fair value - € in
| receivable |  | Payable |  | Date of expiration |  | thousand
EUR 8 million interest swap transaction for a period of 17 years, amortized semi-annually | Euribor 6 months |  | Fixed 2.67% |  | September 7, 2027 |  | (28)
Euro 10 million interest swap transaction for a period of 17 years, amortized quarterly | Euribor 3 months |  | Fixed 3.595% |  | April 3, 2028 |  | (20)
Euro 3.75 million interest swap transaction for a period of 15 years, semi-annually. | Euribor 6 months |  | Fixed 2.53% |  | June 30, 2027 |  | (269)
Euro 7.5 million interest rate swap transaction for a period of 12 years, semi-annually. | Euribor 6 months |  | Fixed 1.17% |  | December 31, 2027 |  | (222)
Forward EUR/USD contracts with an aggregate EUR denominated principal of EUR 20 million. | weighted average rate of approximately 1.18 |  | November 2021 |  | (2,650)
NIS 83.2 million currency swap transaction EUR/NIS for a period of 7 years, semi-annually. | NIS |  | Euro |  | June 2024 |  | (1,244)
Schedule of Contractual Maturities of Financial Liabilities | The following are the contractual maturities of financial liabilities at undiscounted amounts and based on the spot rates at the reporting date, including estimated interest payments. This disclosure excludes the impact of netting agreements:
|  | December 31, 2017 |
|  | Carrying |  |  | Contractual |  |  | Less than |  |  |  |  |  |  |  |  | More than |
|  | amount |  |  | cash flows |  |  | 1 year |  |  | 2 years |  |  | 3-5 years |  |  | 5 years |
|  | Euro€ in thousands |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long term loans, including current maturities |  |  | 44,864 |  |  |  | 48,506 |  |  |  | 4,313 |  |  |  | 4,861 |  |  |  | 14,744 |  |  |  | 24,588 |
Finance lease obligation including current maturities |  |  | 4,020 |  |  |  | 4,987 |  |  |  | 483 |  |  |  | 483 |  |  |  | 1,449 |  |  |  | 2,572 |
Debentures |  |  | 57,631 |  |  |  | 67,884 |  |  |  | 7,251 |  |  |  | 11,398 |  |  |  | 31,880 |  |  |  | 17,355 |
Trade payables and other accounts payable |  |  | 2,990 |  |  |  | 2,990 |  |  |  | 2,990 |  |  |  | - |  |  |  | - |  |  |  | - |
|  |  | 109,505 |  |  |  | 124,367 |  |  |  | 15,037 |  |  |  | 16,742 |  |  |  | 48,073 |  |  |  | 44,515 |
Derivative finance liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward contracts |  |  | 2,650 |  |  |  | 2,650 |  |  |  | - |  |  |  | - |  |  |  | 2,650 |  |  |  | - |
Currency swap |  |  | 1,244 |  |  |  | 1,244 |  |  |  | (145 | ) |  |  | 75 |  |  |  | 446 |  |  |  | 868 |
Swap contracts |  |  | 539 |  |  |  | 539 |  |  |  | 121 |  |  |  | 183 |  |  |  | 116 |  |  |  | 119 |
|  |  | 4,433 |  |  |  | 4,433 |  |  |  | (24 | ) |  |  | 258 |  |  |  | 3,212 |  |  |  | 987 |
|  | December 31, 2016 |
|  | Carrying |  |  | Contractual |  |  | Less than |  |  |  |  |  |  |  |  | More than |
|  | Amount |  |  | cash flows |  |  | 1 year |  |  | 2 years |  |  | 3-5 years |  |  | 5 years |
|  | Euro€ in thousands |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long term loans, including current maturities |  |  | 17,737 |  |  |  | 21,163 |  |  |  | 1,245 |  |  |  | 1,642 |  |  |  | 5,195 |  |  |  | 13,081 |
Finance lease obligation including current maturities |  |  | 4,338 |  |  |  | 5,470 |  |  |  | 483 |  |  |  | 483 |  |  |  | 1,449 |  |  |  | 3,055 |
Debentures |  |  | 33,806 |  |  |  | 41,063 |  |  |  | 6,550 |  |  |  | 6,322 |  |  |  | 17,598 |  |  |  | 10,593 |
Trade payables and other accounts payable |  |  | 2,389 |  |  |  | 2,389 |  |  |  | 2,389 |  |  |  | - |  |  |  | - |  |  |  | - |
|  |  | 58,270 |  |  |  | 70,085 |  |  |  | 10,667 |  |  |  | 8,447 |  |  |  | 24,242 |  |  |  | 26,729 |
Derivative finance liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward contracts |  |  | 48 |  |  |  | 48 |  |  |  | - |  |  |  | - |  |  |  | 48 |  |  |  | - |
Swap contracts |  |  | 2,758 |  |  |  | 2,758 |  |  |  | 479 |  |  |  | 683 |  |  |  | 655 |  |  |  | 941 |
|  |  | 2,806 |  |  |  | 2,806 |  |  |  | 479 |  |  |  | 683 |  |  |  | 703 |  |  |  | 941 |
Schedule of Company's Exposure to Linkage and Foreign Currency Risk | The Company's exposure to linkage and foreign currency risk except in respect of derivatives (see hereunder) was as follow:
|  | December 31, 2017 |
|  | Non-monetary/Non finance |  |  | NIS(*) |  |  | USD |  |  | Unlinked/EURO |  |  | Total |
|  | € in thousands |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | - |  |  |  | 2,723 |  |  |  | 11,742 |  |  |  | 9,497 |  |  |  | 23,962 |
Marketable securities |  |  | - |  |  |  | - |  |  |  | 2,162 |  |  |  | - |  |  |  | 2,162 |
Restricted cash short-term and |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  |  |
restricted marketable securities |  |  | - |  |  |  |  |  |  |  | 3,250 |  |  |  | 15 |  |  |  | 3,265 |
Receivable from concession project |  |  | - |  |  |  | 1,286 |  |  |  | - |  |  |  | - |  |  |  | 1,286 |
Trade and other receivables |  |  | 548 |  |  |  | 3,359 |  |  |  | 731 |  |  |  | 6,007 |  |  |  | 10,645 |
Financial asset short-term |  |  | - |  |  |  | 1,249 |  |  |  | - |  |  |  | - |  |  |  | 1,249 |
Non-current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in equity accounted investees |  |  | 17,171 |  |  |  | 10,484 |  |  |  | - |  |  |  | - |  |  |  | 27,655 |
Advances on account of investments in process |  |  | 8,825 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8,825 |
Concession intangible asset |  |  | 5,505 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,505 |
Financial asset |  |  | - |  |  |  | 27,725 |  |  |  | - |  |  |  | - |  |  |  | 27,725 |
Fixed assets |  |  | 78,837 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 78,837 |
Restricted cash long-term |  |  | - |  |  |  | 1,797 |  |  |  | 351 |  |  |  | 1,512 |  |  |  | 3,660 |
Deferred tax |  |  | 1,777 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,777 |
Other assets |  |  | 1,122 |  |  |  | - |  |  |  | - |  |  |  | 413 |  |  |  | 1,535 |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and borrowings |  |  | - |  |  |  | (1,455 | ) |  |  | - |  |  |  | (1,648 | ) |  |  | (3,103 | )
Short-term debentures |  |  | - |  |  |  | (4,644 | ) |  |  | - |  |  |  | - |  |  |  | (4,644 | )
Accounts payable |  |  | - |  |  |  | 7 |  |  |  | - |  |  |  | (1,356 | ) |  |  | (1,349 | )
Accrued expenses and other payables |  |  | - |  |  |  | (811 | ) |  |  | - |  |  |  | (1,376 | ) |  |  | (2,187 | )
Non-current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Finance lease obligations |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (3,690 | ) |  |  | (3,690 | )
Long-term loans |  |  | - |  |  |  | (20,141 | ) |  |  | - |  |  |  | (21,950 | ) |  |  | (42,091 | )
Long-term debentures |  |  | - |  |  |  | (52,987 | ) |  |  | - |  |  |  | - |  |  |  | (52,987 | )
Deferred tax |  |  | (5,982 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (5,982 | )
Other long-term liabilities |  |  | - |  |  |  | (4 | ) |  |  | - |  |  |  | (4,551 | ) |  |  | (4,555 | )
Total exposure in statement of financial position in respect of financial assets and financial liabilities |  |  | 107,803 |  |  |  | (31,412 | ) |  |  | 18,236 |  |  |  | (17,127 | ) |  |  | 77,500 |
(*) including items linked to CPI
|  | December 31, 2016 |
|  | Non-monetary |  |  | NIS |  |  | Unlinked |  |  | EURO |  |  | Total |
|  | € in thousands |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | - |  |  |  | 101 |  |  |  | 16,717 |  |  |  | 5,668 |  |  |  | 22,486 |
Marketable securities |  |  | - |  |  |  | - |  |  |  | 972 |  |  |  | - |  |  |  | 972 |
Restricted cash short-term |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 15 |  |  |  | 15 |
Trade and other receivables |  |  | 507 |  |  |  | 1,552 |  |  |  | 2,065 |  |  |  | 5,363 |  |  |  | 9,487 |
Non-current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in equity accounted investees |  |  | 17,753 |  |  |  | 11,520 |  |  |  | - |  |  |  | - |  |  |  | 29,273 |
Advances on account of investments in process |  |  | 812 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 812 |
Financial asset |  |  | - |  |  |  | 1,265 |  |  |  | - |  |  |  | - |  |  |  | 1,265 |
Fixed assets |  |  | 73,274 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 73,274 |
Restricted cash long-term |  |  | - |  |  |  | - |  |  |  | 3,620 |  |  |  | 1,514 |  |  |  | 5,134 |
Deferred tax |  |  | 2,485 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,485 |
Other assets |  |  | 903 |  |  |  | 96 |  |  |  | 2,227 |  |  |  | 35 |  |  |  | 3,261 |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and borrowings |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1,094 | ) |  |  | (1,094 | )
Short-term debentures |  |  | - |  |  |  | (4,744 | ) |  |  | - |  |  |  | - |  |  |  | (4,744 | )
Accounts payable |  |  | - |  |  |  | (63 | ) |  |  | (88 | ) |  |  | (1,450 | ) |  |  | (1,601 | )
Accrued expenses and other payables |  |  | (1,176 | ) |  |  | (879 | ) |  |  | (357 | ) |  |  | (707 | ) |  |  | (3,119 | )
Non-current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Finance lease obligations |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4,020 | ) |  |  | (4,020 | )
Long-term loans |  |  | - |  |  |  | (398 | ) |  |  | - |  |  |  | (16,563 | ) |  |  | (16,961 | )
Long-term debentures |  |  | - |  |  |  | (29,046 | ) |  |  | - |  |  |  | - |  |  |  | (29,046 | )
Deferred tax |  |  | (881 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (881 | )
Other long-term liabilities |  |  | - |  |  |  | (2 | ) |  |  | - |  |  |  | (2,625 | ) |  |  | (2,627 | )
Total exposure in statement of financial position in respect of financial assets and financial liabilities |  |  | 93,677 |  |  |  | (20,598 | ) |  |  | 25,156 |  |  |  | (13,864 | ) |  |  | 84,371 |
Schedule of Significant Exchange Rates | Information regarding significant exchange rates:
|  | For the year ended December 31 |
|  | Rate of |  |  |  |  |  | Rate of |  |  |  |
|  | Change |  |  |  |  |  | Change |  |  |  |
|  | % |  |  | Dollar |  |  | % |  |  | NIS |
1 Euro in 2017 |  |  | 13.9 |  |  |  | 1.198 |  |  |  | 2.7 |  |  |  | 4.153 |
1 Euro in 2016 |  |  | (3.4 | ) |  |  | 1.052 |  |  |  | (4.8 | ) |  |  | 4.044 |
Schedule of Sensitivity Analysis | The analysis assumes that all other variables, in particular interest rates, remain constant.
|  | December 31, 2017 |
|  | Increase |  |  | Decrease |
|  | Equity |  |  | Equity |
|  | € thousands |
Change in the exchange rate of: |  |  |  |  |  |
5% in the USD |  |  | 761 |  |  |  | (761 | )
5% in NIS |  |  | (378 | ) |  |  | 378 |
|  | December 31, 2016 |
|  | Increase |  |  | Decrease |
|  | Equity |  |  | Equity |
|  | € thousands |
Change in the exchange rate of: |  |  |  |  |  |
5% in the USD |  |  | 981 |  |  |  | (981 | )
5% in NIS |  |  | (256 | ) |  |  | 256 |
Schedule of Change in Interest Rate | A change in interest rate would have increased (decreased) profit or loss by the amounts shown below:
|  | December 31, |
|  | 2017 |  |  | 2016 |
|  | Profit or loss |  |  | Profit or loss |
|  | € in thousands |
Increase of 1% |  |  | 804 |  |  |  | 864 |
Increase of 3% |  |  | 2,473 |  |  |  | 2,587 |
Decrease of 1% |  |  | (863 | ) |  |  | (857 | )
Decrease of 3% |  |  | (2,532 | ) |  |  | (2,581 | )
Schedule of Statement of Fair value of Other Financial Liabilities | The fair values of the other financial liabilities, together with the carrying amounts shown in the statement of financial position, are as follows:
|  | December 31, 2017
|  |  |  |  | Fair value |  |  |  |
|  | Carrying |  |  |  |  |  |  |  |  |  |  | Valuation techniques for |  | Inputs used to
|  | amount |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  | determining fair value |  | determine fair value
|  | € in thousands |  |  |  |
Non-current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debentures |  |  | 57,631 |  |  |  | 60,518 |  |  |  | - |  |  |  | - |  |  |  |
Loans from banks and others (including current maturities) |  |  | 44,864 |  |  |  | - |  |  |  | 45,561 |  |  |  | - |  | Future cash flows by the market interest rate on the date of measurement. |  | Discount rate of Euribor+ 2.53% and 4.65% Linkage to Consumer price index in Israel
Finance lease obligations (including current maturities) |  |  | 4,020 |  |  |  | - |  |  |  | 4,209 |  |  |  | - |  | Future cash flows by the market interest rate on the date of measurement. |  | Discount rate of Euribor+ 2.85%
|  |  | 106,515 |  |  |  | 60,518 |  |  |  | 49,770 |  |  |  | - |  |  |  |
|  | December 31, 2016
|  |  |  |  | Fair value |  |  |  |
|  | Carrying |  |  |  |  |  |  |  |  |  |  | Valuation techniques for |  | Inputs used to
|  | amount |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  | determining fair value |  | determine fair value
|  | € in thousands |  |  |  |
Non-current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debentures |  |  | 33,806 |  |  |  | 36,542 |  |  |  | - |  |  |  | - |  |  |  |
Loans from banks and others (including current maturities) |  |  | 17,737 |  |  |  | - |  |  |  | 18,334 |  |  |  | - |  | Future cash flows by the market interest rate on the date of measurement. |  | Discount rate of Euribor+ 2.53%
Finance lease obligations (including current maturities) |  |  | 4,388 |  |  |  | - |  |  |  | 4,388 |  |  |  | - |  | Future cash flows by the market interest rate on the date of measurement. |  | Discount rate of Euribor+ 2.85%
|  |  | 55,931 |  |  |  | 36,542 |  |  |  | 22,722 |  |  |  | - |  |  |  |
Schedule of Interest Rates Used to Discount Estimated Cash Flows | The interest rates used to discount estimated cash flows, when applicable, are based on the government yield curve at the reporting date plus an adequate credit spread, and were as follows:
| December 31
| 2017 |  | 2016
|  | % |
Non-current liabilities: |  |  |
Loans from banks | Euribor+ 2.53% |  | Euribor+ 2.53%
Loans from banks | 4.65% Linkage to Consumer price index in Israel |  | -
Finance lease obligations | Euribor+ 2.85% |  | Euribor+ 2.85%
Schedule of Fair Values Hierarchy |
|  | December 31, 2017
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |  | Valuation techniques for
|  | € in thousands |  | determining fair value
Income receivable in connection with the Erez electricity pumped storage project (see Note 6) |  |  | - |  |  |  | - |  |  |  | 1,249 |  |  |  | 1,249 |  | The fair value of the income receivable in connection with the Erez electricity pumped storage project was calculated according to the cash flows expected to be received in 4.5 years following the financial closing of the project, discounted at a weighted interest rate of 2.36% reflecting the credit risk of the debtor.
Marketable securities |  |  | - |  |  |  | 5,412 |  |  |  | - |  |  |  | 5,412 |  | Market price
Forward contracts |  |  | - |  |  |  | 2,650 |  |  |  | - |  |  |  | 2,650 |  | Fair value measured on the basis of discounting the difference between the forward price in the contract and the current forward price for the residual period until redemption using market interest rates appropriate for similar instruments, including the adjustment required for the parties’ credit risks.
Swap contracts |  |  | - |  |  |  | 539 |  |  |  | - |  |  |  | 539 |  | Fair value is measured by discounting the future cash flows, over the period of the contract and using market interest rates appropriate for similar instruments, including the adjustment required for the parties’ credit risks.
Currency swap |  |  | - |  |  |  | 1,244 |  |  |  | - |  |  |  | 1,244 |  | Fair value is measured by discounting the future cash flows, over the period of the contract and using market interest rates appropriate for similar instruments, including the adjustment required for the parties’ credit risks.
|  | December 31, 201 6
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |  | Valuation techniques for
|  | € in thousands |  | determining fair value
Income receivable in connection with the Erez electricity pumped storage project (see Note 6) |  |  | - |  |  |  | - |  |  |  | 1,265 |  |  |  | 1,265 |  | The fair value of the income receivable in connection with the Erez electricity pumped storage project was calculated according to the cash flows expected to be received in 4.5 years following the financial closing of the project, discounted at a weighted interest rate of 2.36% reflecting the credit risk of the debtor.
Option to require additional shares in investee |  |  | - |  |  |  | - |  |  |  | * |  |  |  | - |  |
Marketable securities |  |  | - |  |  |  | 972 |  |  |  | - |  |  |  | 972 |  | Market price
Forward contracts |  |  | - |  |  |  | 48 |  |  |  | - |  |  |  | 48 |  | Fair value measured on the basis of discounting the difference between the forward price in the contract and the current forward price for the residual period until redemption using market interest rates appropriate for similar instruments, including the adjustment required for the parties’ credit risks.
Swap contracts |  |  | - |  |  |  | (2,758 | ) |  |  | - |  |  |  | (2,758 | ) | Fair value is measured by discounting the future cash flows, over the period of the contract and using market interest rates appropriate for similar instruments, including the adjustment required for the parties’ credit risks.
Schedule of Reconciliation Financial Instruments Carried at Fair Value | The table hereunder presents reconciliation from the beginning balance to the ending balance of financial instruments carried at fair value in level 3 of the fair value hierarchy:
|  | Financial assets |
|  | Income receivable in connection with the Erez electricity |
|  | pumped storage project |
|  | € in thousands |
Balance as at December 31, 2015 |  |  | 1,148 |
Total income recognized in profit or loss |  |  | 56 |
Exercise of first option to acquire additional shares |  |  | - |
Foreign Currency translation adjustments |  |  | 61 |
Balance as at December 31, 2016 |  |  | 1,265 |
Total income recognized in profit or loss |  |  | 17 |
Exercise of second option to acquire additional shares |  |  | - |
Foreign Currency translation adjustments |  |  | (33 | )
Balance as at December 31, 2017 |  |  | 1,249 |
|  | Receivable from concession project |
|  | Income receivable in connection with the concession project |
|  | € in thousands |
Balance as at October 18, 2017 |  |  | 28,927 |
Total income recognized in profit or loss |  |  | 793 |
Proceeds from receivable from concession project |  |  | (738 | )
Foreign Currency translation adjustments |  |  | 29 |
Balance as at December 31, 2017 |  |  | 29,011 |

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- Definition The disclosure of detailed information about company's exposure to linkage and foreign currency risk. + References No definition available. + Details
Name: | ello_DisclosureOfDetailedInformationAboutCompanyExposureToLinkageAndForeignCurrencyRiskExplanatory
Namespace Prefix: | ello_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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- Definition The disclosure of detailed information about forward and swap contracts. + References No definition available. + Details
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- Definition The entire disclosure for the effect of changes in foreign exchange rates. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2017-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=21&date=2017-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The disclosure of the fair value measurement of assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The disclosure of the fair value measurement of liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_10_e&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 39 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_39&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Section Offsetting financial assets and financial liabilities -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=F17296467&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 39 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_39_b&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 39 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_39_a&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 40 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_40_a&doctype=Standard -URIDate 2017-03-09 + Details
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