IndexDisclosure of information about nature of contracts to which lessee applied practical expedient in paragraph 46A of IFRS 16 if it is not applied to all rent concessions occurring as direct consequence of covid-19 pandemic [text block]
| Name | DisclosureOfInformationAboutNatureOfContractsToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16IfItIsNotAppliedToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicExplanatory |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full |
| Prefix | ifrs-full |
| Data type | nonnum:textBlockItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Disclosure of information about nature of contracts to which lessee applied practical expedient in paragraph 46A of IFRS 16 if it is not applied to all rent concessions occurring as direct consequence of covid-19 pandemic [text block] | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The disclosure of information about the nature of the contracts to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16, if the lessee has not applied the practical expedient to all rent concessions occurring as a direct consequence of the covid-19 pandemic that meet the conditions in paragraph 46B of IFRS 16. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Оповестяване на информация за естеството на договорите, за които лизингополучателят е прилагал практическата целесъобразна мярка по параграф 46А от МСФО 16, ако тя не се прилага за всички отстъпки по наеми, предоставени като пряко последствие от пандемията от COVID-19 [text block] | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Оповестяването на информация за естеството на договорите, за които лизингополучателят е прилагал практическата целесъобразна мярка по параграф 46А от МСФО 16, ако не я е прилагал за всички отстъпки по наеми, предоставени като пряко последствие от пандемията от COVID-19 и отговарящи на условията по параграф 46Б от МСФО 16. | bg | 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 | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 60A | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | a | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_60A_a&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
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:DisclosureOfLeasesExplanatory | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610 |