IndexExplanation of circumstances under which operating leases classified as investment property
| Name | ExplanationOfCircumstancesUnderWhichOperatingLeasesClassifiedAsInvestmentProperty |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2017-03-09/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Explanation of circumstances under which operating leases classified as investment property | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The explanation, if the entity applies the fair value model, of whether, and in what circumstances, property interests held under operating leases are classified and accounted for as investment property. [Refer: Fair value model [member]; Investment property] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Επεξήγηση των περιστάσεων υπό τις οποίες οι λειτουργικές μισθώσεις κατατάσσονται ως επενδύσεις σε ακίνητα | el | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Η επεξήγηση, εφόσον η οικονομική οντότητα εφαρμόζει τη μέθοδο της εύλογης αξίας, του κατά πόσον και υπό ποιες συνθήκες κατατάσσονται και αντιμετωπίζονται λογιστικά ως επενδύσεις σε ακίνητα τα δικαιώματα σε ιδιοκτησίες που κατέχονται βάσει λειτουργικών μισθώσεων. [Παραπομπή: Μέθοδος εύλογης αξίας [member]· Επενδύσεις σε ακίνητα] | el | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Note | Expiry date 2019-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IAS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 40 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2017-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 75 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | b | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2017-03-02&anchor=para_75_b&doctype=Standard&book=B | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2017-03-09 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-full:AccountingProfit | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:AccountingProfit | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| ifrs-full:DisclosureOfInvestmentPropertyExplanatory | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_40_role-825100 |