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Disclosure of finance lease and operating lease by lessor [text block]

Name	DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory
Namespace	http://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-smes
Prefix	ifrs-smes
Data type	nonnum:textBlockItemType
Period type	duration
Substitution Group	xbrli:item
Balance	None
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
Disclosure of finance lease and operating lease by lessor [text block]	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
The disclosure of finance leases and operating leases by the lessor.	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
Name	IFRS for SMEs	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2015-12-01	http://www.xbrl.org/2003/role/disclosureRef
Section	20	http://www.xbrl.org/2003/role/disclosureRef
Subsection	Financial statements of lessors—finance leases	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/xifrs-link?type=SME&num=2&code=sme-tx-2019-en&doctype=Standard&dita_xref=IFRS_FOR_SMES_g20.17-20.23_TI	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2019-03-27	http://www.xbrl.org/2003/role/disclosureRef
Name	IFRS for SMEs	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2015-12-01	http://www.xbrl.org/2003/role/disclosureRef
Section	20	http://www.xbrl.org/2003/role/disclosureRef
Subsection	Financial statements of lessors—operating leases	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/xifrs-link?type=SME&num=2&code=sme-tx-2019-en&doctype=Standard&dita_xref=IFRS_FOR_SMES_g20.24-20.31_TI	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2019-03-27	http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Disclosure of finance lease and operating lease by lessor [abstract] `ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-832600
	Contingent rents recognised as income [abstract] `ifrs-smes:ContingentRentsRecognisedAsIncomeAbstract`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-832600
	Explanation of unguaranteed residual values accruing to benefit of lessor `ifrs-smes:ExplanationOfUnguaranteedResidualValuesAccruingToBenefitOfLessor`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-832600
	Accumulated allowance for uncollectible minimum lease payments receivable `ifrs-smes:AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-832600
	Description of significant leasing arrangements by lessor classified as finance lease `ifrs-smes:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsFinanceLease`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-832600
	Description of significant leasing arrangements by lessor classified as operating lease `ifrs-smes:DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsOperatingLease`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-832600

Related Parent Concepts

	Name	Relation Type	Role
	Disclosure of leases [text block] `ifrs-smes:DisclosureOfLeasesExplanatory`	parent-child	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-832600