Index Index

Amount recognised in profit or loss for reporting period to reflect changes in lease payments that arise from rent concessions occurring as direct consequence of covid-19 pandemic to which lessee applied practical expedient in paragraph 46A of IFRS 16

NameAmountRecognisedInProfitOrLossForReportingPeriodToReflectChangesInLeasePaymentsThatAriseFromRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
A positive XBRL value should be used to indicate when the amount represents a change that reduces the lease payments.enhttp://www.xbrl.org/2003/role/commentaryGuidancehttp://www.xbrl.org/2003/role/link
Amount recognised in profit or loss for reporting period to reflect changes in lease payments that arise from rent concessions occurring as direct consequence of covid-19 pandemic to which lessee applied practical expedient in paragraph 46A of IFRS 16enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount recognised in profit or loss for the reporting period to reflect changes in lease payments that arise from rent concessions occurring as a direct consequence of the covid-19 pandemic, to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Suma vykázaná vo výsledku hospodárenia za obdobie vykazovania s cieľom zohľadniť zmeny lízingových splátok, ktoré vyplývajú z úľav na nájomnom, ku ktorým dochádza v priamom dôsledku pandémie COVID-19, na ktoré nájomca uplatnil praktickú pomôcku uvedenú v odseku 46A štandardu IFRS 16skhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Suma vykázaná vo výsledku hospodárenia za obdobie vykazovania s cieľom zohľadniť zmeny lízingových splátok, ktoré vyplývajú z úľav na nájomnom, ku ktorým dochádza v priamom dôsledku pandémie COVID-19, na ktoré nájomca uplatnil praktickú pomôcku uvedenú v odseku 46A štandardu IFRS 16.skhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Kladná hodnota XBRL by sa mala použiť na označenie toho, kedy suma predstavuje zmenu, ktorou sa znižujú lízingové splátky.skhttp://www.xbrl.org/2003/role/commentaryGuidancehttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number16http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph60Ahttp://www.xbrl.org/2003/role/disclosureRef
Subparagraphbhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_60A_b&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario

Legal Notice: This demo website displays data, which is publicly available on the Internet. Copyright of all materials is owned by the corresponding data provider. Links to data providers are given for each taxonomy. Data is displayed without any change of lexical information, or identifiers. No part of this website should be considered normative information.

© 2021 by Skynet LLC