| Report the value, as at the reporting date, the aggregate of infrastructure items to which the operator is given access by the grantor for the purposes of service arrangement are not recognized as property, plant and equipment of the operator. The grantor may also provide other items to the operator that the operator can keep or deal with as it wishes. If such assets form part of the consideration payable by the grantor for the services, they are not government grants. They are recognized as assets of the operator, measured at fair value on initial recognition. The operator shall recognize a liability in respect of unfulfilled obligations it has assumed in exchange for the assets. | en | http://xbrl.ssm.com.my/role/ssm/rol_ssmt-mpers-cor_2017-12-31/ReportingDocumentation | http://www.xbrl.org/2003/role/link |
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