| 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 |
| Glaninfheistíocht i léas airgeadais | ga | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| An oll‑infheistíocht sa léas airgeadais arna lascainiú ag an ráta úis atá intuigthe sa léas. Is éard is léas airgeadais ann léas ina n‑aistrítear go substaintiúil na rioscaí agus luaíochtaí uile a ghabhann le húinéireacht na bunsócmhainne. Is ionann oll‑infheistíocht sa léas airgeadais agus suim: (a) na n‑íocaíochtaí léasa is infhaighte ag an léasóir faoi léas airgeadais; agus (b) aon luach iarmharach neamhráthaithe a fhabhraíonn don léasóir. Is ionann ráta úis intuigthe sa léas agus an ráta úis is cúis le luach reatha (a) na n‑íocaíochtaí léasa agus (b) luach iarmharach neamhráthaithe a bheith comhionann le suim (i) luach cóir na sócmhainne foluití agus (ii) chostais dhíreacha tosaigh an léasóra. | ga | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Glaninfheistíocht i léas airgeadais | ga | http://www.xbrl.org/2003/role/totalLabel | http://www.xbrl.org/2003/role/link |
Index