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Index

Notes to the financial statements - Investment property

Type	including
Role	urn:kvk:linkrole:notes-investment-property-ifrs-smes

Dimensional Model

Type	Element
Hypercube	Validation [Table] `sbr-dim:ValidationTable`
Explicit	Consolidated and separate financial statements [axis] `ifrs-smes:ConsolidatedAndSeparateFinancialStatementsAxis`
Member	Separate [member] `ifrs-smes:SeparateMember`

Primary Items

Label/QName
Primary domain [Line items] `sbr-dim:ValidationLineItems`
Depreciation method, investment property at cost less accumulated depreciation and impairment `ifrs-smes:DepreciationMethodInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`
Description of extent to which fair value of investment property is based on valuation by independent valuer `ifrs-smes:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer`
Description of methods and significant assumptions applied in determining fair value of investment property `ifrs-smes:DescriptionOfMethodsAndSignificantAssumptionsAppliedInDeterminingFairValueOfInvestmentProperty`
Description of reasons why fair value measurement of investment property would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyFairValueMeasurementOfInvestmentPropertyWouldInvolveUndueCostOrEffort`
Disclosure of investment property at fair value through profit or loss [text block] `ifrs-smes:DisclosureOfInvestmentPropertyExplanatory`
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [text block] `ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory`
Explanation of contractual obligations to purchase, construct or develop investment property at fair value through profit or loss or for repairs, maintenance or enhancements `ifrs-smes:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements`
Explanation of restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds of disposal of investment property at fair value through profit or loss `ifrs-smes:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty`
Measurement bases, investment property at cost less accumulated depreciation and impairment `ifrs-smes:MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`
Statement that entity has investment property whose fair value cannot be measured reliably without undue cost or effort `ifrs-smes:StatementThatEntityHasInvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffort`
Useful lives or depreciation rates, investment property at cost less accumulated depreciation and impairment `ifrs-smes:UsefulLivesOrDepreciationRatesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`