Unearned finance income on finance lease

NameUnearnedFinanceIncomeOnFinanceLease
Namespacehttp://xbrl.ifrs.org/taxonomy/2017-03-09/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Unearned finance income on finance leaseenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The difference for a finance lease between: (a) the gross investment in the lease, and (b) the net investment in the lease. The gross investment in the lease is the aggregate of: (a) the minimum lease payments receivable by the lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. The net investment in the lease is the gross investment in the lease discounted at the interest rate implicit in the lease. [Refer: Finance income]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Neostvareni financijski prihodi od financijskog najmahrhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
U slučaju financijskog najma razlika između: (a) bruto ulaganja u najam i (b) neto ulaganja u najam. Bruto ulaganje u najam jednako je zbroju: (a) minimalnih plaćanja najamnine koje najmodavac potražuje na temelju financijskog najma i (b) svih nezajamčenih ostataka vrijednosti koji pripadaju najmodavcu. Neto ulaganje u najam jest bruto ulaganje u najam diskontirano za kamatnu stopu koja proizlazi iz najma. [Referenca: Financijski prihodi]hrhttp://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
Paragraph47http://www.xbrl.org/2003/role/disclosureRef
Subparagraphbhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=17&date=2017-03-02&anchor=para_47_b&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