Cash Receipts From Futures Contracts Forward Contracts Option Contracts And Swap Contracts

Definition

Cash Receipts From Futures Contracts Forward Contracts Option Contracts And Swap Contracts. Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as Investing Activities

Usage

• Statement of Cash Flows

XBRL Properties

• IFRS Prefix: ifrs-smes
• Element Name: Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
• Common Initials:
• Element Type and Attributes: The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities.
• Hierarchy Level: 2
• IFRS References: