Gross investment in finance lease

NameGrossInvestmentInFinanceLease
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
Gross investment in finance leaseenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
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. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by, and reimbursed to, the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Bruto ulaganje u financijski najamhrhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Ukupni iznos: (a) minimalnih plaćanja najamnine koje najmodavac potražuje na temelju financijskog najma i (b) svih nezajamčenih ostataka vrijednosti koji pripadaju najmodavcu. Minimalna plaćanja najma jesu plaćanja tijekom najma koja se od najmoprimca traže ili se mogu tražiti, isključujući nepredviđenu najamninu, troškove za usluge i poreze koje mora platiti najmodavac, a koji mu se naknadno vraćaju, zajedno sa: (a) u slučaju najmoprimca, bilo kojim iznosima za koje jamči najmoprimac ili stranka povezana s njim, ili (b) u slučaju najmodavca, bilo kojim ostatkom vrijednosti za koji najmodavcu jamči: i. najmoprimac, ii. stranka povezana s najmoprimcem, ili iii. treća strana koja nije povezana s najmodavcem i koja je financijski sposobna ispuniti obvezu iz jamstva.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
Subparagraphahttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=17&date=2017-03-02&anchor=para_47_a&doctype=Standard&book=Bhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2017-03-09http://www.xbrl.org/2003/role/disclosureRef