IndexNet investment in finance lease
| Name | NetInvestmentInFinanceLease |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:monetaryItemType |
| Period type | instant |
| Substitution Group | xbrli:item |
| Balance | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Net investment in finance lease | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Net investment in finance lease | en | http://www.xbrl.org/2003/role/totalLabel | http://www.xbrl.org/2003/role/link |
| The gross investment in the finance lease discounted at the interest rate implicit in the lease. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Gross investment in the finance lease is the sum of: (a) the lease payments receivable by a lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Interest rate implicit in the lease is the rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal to the sum of (i) the fair value of the underlying asset and (ii) the initial direct costs of the lessor. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Nettoinvestering i ett leasingavtal | sv | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Bruttoinvesteringen i ett leasingavtal diskonterat till avtalets implicita ränta. Ett finansiellt leasingavtal vari de ekonomiska risker och fördelar som förknippas med ägandet av en underliggande tillgång i allt väsentligt överförs från leasegivaren till leasetagaren. Bruttoinvestering i leasingavtal är summan av a) de leasingavgifter som enligt ett finansiellt leasingavtal tillfaller leasegivaren, och b) eventuellt ej garanterat restvärde som tillfaller leasegivaren. Avtalets implicita ränta är den ränta som resulterar i att nuvärdet av a) leasingavgifterna och b) ej garanterat restvärde motsvarar summan av i) det verkliga värdet av den underliggande tillgången och ii) leasegivarens direkta kostnader. | sv | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 16 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2019-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 94 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_94&doctype=Standard | 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 | |
|---|---|---|---|
 | ifrs-full:UndiscountedFinanceLeasePaymentsToBeReceived | summation-item | http://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610 |
| ifrs-full:UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable | summation-item | http://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610 |
| ifrs-full:DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease | summation-item | http://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610 |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:ReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610 |