Service concession arrangements [member]

NameServiceConcessionArrangementsMember
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typenonnum:domainItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractTrue

Labels

TextLangRoleContainer role
Service concession arrangements [member]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
This member stands for arrangements in which an entity (the operator) may enter into an arrangement with another entity (the grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements that are not service concession arrangements include an entity outsourcing the operation of its internal services (for example, employee cafeteria, building maintenance, and accounting or information technology functions). It also represents the standard value for the 'Service concession arrangements' axis if no other member is used. [Refer: Government [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Socruithe maidir le lamháltas seirbhíse [member]gahttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Seasann an ball seo do shocruithe inar féidir leis an eintiteas (an t‑oibreoir) dul i socrú le heintiteas eile (an deontóir) chun seirbhísí a thugann rochtain don phobal ar shaoráidí móra eacnamaíocha agus sóisialta a sholáthar. Féadfaidh an deontóir a bheith ina eintiteas poiblí nó eintiteas de chuid na hearnála príobháidí, lena n‑áirítear gcomhlacht rialtais. I measc samplaí de shocruithe maidir le lamháltas seirbhíse tá saoráidí cóireála agus soláthair uisce, mótarbhealaí, carrchlóis, tolláin, droichid, aerfoirt agus líonraí teileachumarsáide. I measc samplaí de shocruithe nach socruithe maidir le lamháltas seirbhíse iad tá an seachfhoinsiú a dhéanann eintiteas chun a sheirbhísí inmheánacha a fheidhmiú (mar shampla, caifitéire d’fhostaithe, cothabháil foirgnimh agus feidhmeanna cuntasaíochta nó teicneolaíochta faisnéise). Léirítear leis freisin an luach caighdeánach le haghaidh na haise ‘Socruithe maidir le lamháltas seirbhíse’ mura n‑úsáidtear aon bhall eile. [Féach: Rialtas [member]]gahttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameSIChttp://www.xbrl.org/2003/role/disclosureRef
Number29http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph6http://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=SIC&num=29&code=ifrs-tx-2021-en-r&anchor=para_6&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:ServiceConcessionArrangementsAxis
dimension-defaulthttp://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000