Description of material leasing arrangements by lessee classified as finance lease

NameDescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsFinanceLease
Namespacehttp://xbrl.ifrs.org/taxonomy/2017-03-09/ifrs-full
Prefixifrs-full
Data typexbrli:stringItemType
Period typeduration
Substitution Groupxbrli:item
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NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Description of material leasing arrangements by lessee classified as finance leaseenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The general description of the lessee's material leasing arrangements for finance leases including, but not limited to: (a) the basis on which contingent rent payable is determined; (b) the existence and terms of renewal or purchase options and escalation clauses; and (c) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt and further leasing.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Описание на съществените лизингови договорености на лизингополучателя, класифицирани като финансов лизингbghttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Общото описание на съществените лизингови договорености на лизингополучателя по договори за финансов лизинг, включително, но не само: а) базата, на която се определят условните наемни плащания; б) наличието на опции за подновяване или за закупуване и „пълзящи клаузи“ и техните условия; и в) ограниченията, наложени от условията на лизинговия договор, например за получаване на дивиденти, допълнителен дълг и нови лизингови договори.bghttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NoteExpiry date 2019-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
Number17http://www.xbrl.org/2003/role/disclosureRef
IssueDate2017-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph31http://www.xbrl.org/2003/role/disclosureRef
Subparagraphehttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=17&date=2017-03-02&anchor=para_31_e&doctype=Standard&book=Bhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2017-03-09http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:AccountingProfit
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario
ifrs-full:AccountingProfit
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment