Service concession arrangements, classified as intangible assets

NameServiceConcessionArrangementsClassifiedAsIntangibleAssets
Namespacehttp://xbrl.ifrs.org/taxonomy/2018-03-16/ifrs-smes
Prefixifrs-smes
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Service concession arrangements, classified as intangible assetsenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount of intangible assets representing service concession arrangements. Service concession arrangement is an arrangement whereby a government or other public sector body contracts with a private operator to develop (or upgrade), operate and maintain the grantor’s infrastructure assets such as roads, bridges, tunnels, airports, energy distribution networks, prisons or hospitals.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRS for SMEshttp://www.xbrl.org/2009/role/commonPracticeRef
IssueDate2015-12-01http://www.xbrl.org/2009/role/commonPracticeRef
Paragraph34.15http://www.xbrl.org/2009/role/commonPracticeRef
URIhttp://eifrs.ifrs.org/eifrs/XBRL?type=SME&num=2&date=2018-03-03&anchor=para_34.15&doctype=Standardhttp://www.xbrl.org/2009/role/commonPracticeRef
URIDate2018-03-16http://www.xbrl.org/2009/role/commonPracticeRef

Related Parent Concepts

NameRelation TypeRole
ifrs-smes:IntangibleAssetsOtherThanGoodwill
summation-itemhttp://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-800100
ifrs-smes:IntangibleAssetsOtherThanGoodwillAbstract
parent-childhttp://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2018-03-16_role-800100