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 |
| Investimento líquido na locação financeira | pt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| O investimento bruto na locação financeira descontado à taxa de juro implícita na locação. Locação financeira é uma locação que transfere substancialmente todos os riscos e vantagens inerentes à propriedade de um ativo subjacente. O investimento bruto na locação financeira é a soma de: (a) pagamentos de locação a receber por um locador ao abrigo de uma locação financeira; e (b) qualquer valor residual não garantido que acresça ao locador. A taxa de juro implícita na locação é a taxa de juro que dá origem ao valor atual (a) dos pagamentos de locação e (b) do valor residual não garantido igual à soma (i) do justo valor do ativo subjacente e (ii) dos custos iniciais diretos do locador. | pt | 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 |