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[832610] Notes - Leases

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610

Concept	Order
Disclosure of leases [text block] `ifrs-full:DisclosureOfLeasesExplanatory`
Presentation of leases for lessee [abstract] `ifrs-full:PresentationOfLeasesForLesseeAbstract`	10.0
Right-of-use assets that do not meet definition of investment property `ifrs-full:RightofuseAssetsThatDoNotMeetDefinitionOfInvestmentProperty`	10.0
Description of line items in statement of financial position which include right-of-use assets `ifrs-full:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets`	20.0
Lease liabilities [abstract] `ifrs-full:LeaseLiabilitiesAbstract`	30.0
Current lease liabilities `ifrs-full:CurrentLeaseLiabilities`	10.0
Non-current lease liabilities `ifrs-full:NoncurrentLeaseLiabilities`	20.0
Lease liabilities `ifrs-full:LeaseLiabilities`	30.0
Description of line items in statement of financial position which include lease liabilities `ifrs-full:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities`	40.0
Description of cross-reference to disclosures about leases `ifrs-full:DescriptionOfCrossreferenceToDisclosuresAboutLeases`	20.0
Disclosure of quantitative information about leases for lessee [abstract] `ifrs-full:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract`	30.0
Disclosure of quantitative information about right-of-use assets [text block] `ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory`	10.0
Disclosure of quantitative information about right-of-use assets [abstract] `ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract`	10.0
Disclosure of quantitative information about right-of-use assets [table] `ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable`	10.0
Classes of assets [axis] `ifrs-full:ClassesOfAssetsAxis`	10.0
Assets [member] `ifrs-full:ClassesOfAssetsMember`	10.0
Property, plant and equipment [member] `ifrs-full:PropertyPlantAndEquipmentMember`	10.0
Land and buildings [member] `ifrs-full:LandAndBuildingsMember`	10.0
Land [member] `ifrs-full:LandMember`	10.0
Buildings [member] `ifrs-full:BuildingsMember`	20.0
Machinery [member] `ifrs-full:MachineryMember`	20.0
Vehicles [member] `ifrs-full:VehiclesMember`	30.0
Ships [member] `ifrs-full:ShipsMember`	10.0
Aircraft [member] `ifrs-full:AircraftMember`	20.0
Motor vehicles [member] `ifrs-full:MotorVehiclesMember`	30.0
Fixtures and fittings [member] `ifrs-full:FixturesAndFittingsMember`	40.0
Office equipment [member] `ifrs-full:OfficeEquipmentMember`	50.0
Computer equipment [member] `ifrs-full:ComputerEquipmentMember`	60.0
Communication and network equipment [member] `ifrs-full:CommunicationAndNetworkEquipmentMember`	70.0
Network infrastructure [member] `ifrs-full:NetworkInfrastructureMember`	80.0
Bearer plants [member] `ifrs-full:BearerPlantsMember`	90.0
Mining assets [member] `ifrs-full:MiningAssetsMember`	100.0
Mining property [member] `ifrs-full:MiningPropertyMember`	10.0
Oil and gas assets [member] `ifrs-full:OilAndGasAssetsMember`	110.0
Power generating assets [member] `ifrs-full:PowerGeneratingAssetsMember`	120.0
Construction in progress [member] `ifrs-full:ConstructionInProgressMember`	130.0
Owner-occupied property measured using investment property fair value model [member] `ifrs-full:OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMember`	140.0
Other property, plant and equipment [member] `ifrs-full:OtherPropertyPlantAndEquipmentMember`	150.0
Intangible assets other than goodwill [member] `ifrs-full:IntangibleAssetsOtherThanGoodwillMember`	20.0
Other assets [member] `ifrs-full:OtherAssetsMember`	30.0
Disclosure of quantitative information about right-of-use assets [line items] `ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems`	20.0
Depreciation, right-of-use assets `ifrs-full:DepreciationRightofuseAssets`	10.0
Right-of-use assets `ifrs-full:RightofuseAssets`	20.0
Effective date of revaluation, right-of-use assets `ifrs-full:EffectiveDateOfRevaluationRightofuseAssets`	30.0
Explanation of involvement of independent valuer in revaluation, right-of-use assets `ifrs-full:ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets`	40.0
Right-of-use assets, revalued assets, at cost `ifrs-full:RightofuseAssetsRevaluedAssetsAtCost`	50.0
Right-of-use assets, revaluation surplus `ifrs-full:RightofuseAssetsRevaluationSurplus`	60.0
Right-of-use assets, increase (decrease) in revaluation surplus `ifrs-full:RightofuseAssetsIncreaseDecreaseInRevaluationSurplus`	70.0
Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets `ifrs-full:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets`	80.0
Interest expense on lease liabilities `ifrs-full:InterestExpenseOnLeaseLiabilities`	20.0
Expense relating to short-term leases for which recognition exemption has been used `ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed`	30.0
Expense relating to leases of low-value assets for which recognition exemption has been used `ifrs-full:ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed`	40.0
Expense relating to variable lease payments not included in measurement of lease liabilities `ifrs-full:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities`	50.0
Income from subleasing right-of-use assets `ifrs-full:IncomeFromSubleasingRightofuseAssets`	60.0
Cash outflow for leases `ifrs-full:CashOutflowForLeases`	70.0
Additions to right-of-use assets `ifrs-full:AdditionsToRightofuseAssets`	80.0
Gains (losses) arising from sale and leaseback transactions `ifrs-full:GainsLossesArisingFromSaleAndLeasebackTransactions`	90.0
Lease commitments for short-term leases for which recognition exemption has been used `ifrs-full:LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed`	100.0
Disclosure of additional information about leasing activities for lessee [text block] `ifrs-full:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory`	40.0
Information about nature of lessee's leasing activities `ifrs-full:InformationAboutNatureOfLesseesLeasingActivities`	10.0
Information about potential exposure to future cash outflows not reflected in measurement of lease liability `ifrs-full:InformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiability`	20.0
Information about lessee's exposure arising from variable lease payments `ifrs-full:InformationAboutLesseesExposureArisingFromVariableLeasePayments`	10.0
Information about lessee's exposure arising from extension options and termination options `ifrs-full:InformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptions`	20.0
Information about lessee's exposure arising from residual value guarantees `ifrs-full:InformationAboutLesseesExposureArisingFromResidualValueGuarantees`	30.0
Information about exposure arising from leases not yet commenced to which lessee is committed `ifrs-full:InformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommitted`	40.0
Information about restrictions or covenants imposed by leases on lessee `ifrs-full:InformationAboutRestrictionsOrCovenantsImposedByLeasesOnLessee`	30.0
Information about sale and leaseback transactions `ifrs-full:InformationAboutSaleAndLeasebackTransactions`	40.0
Statement that lessee accounts for short-term leases using recognition exemption `ifrs-full:StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption`	50.0
Statement that lessee accounts for leases of low-value assets using recognition exemption `ifrs-full:StatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption`	60.0
Statement that lessee applied practical expedient in paragraph 46A of IFRS 16 to all rent concessions occurring as direct consequence of covid-19 pandemic that meet conditions in paragraph 46B of IFRS 16 `ifrs-full:StatementThatLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16ToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicThatMeetConditionsInParagraph46BOfIFRS16`	70.0
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] `ifrs-full:DisclosureOfInformationAboutNatureOfContractsToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16IfItIsNotAppliedToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicExplanatory`	80.0
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 `ifrs-full:AmountRecognisedInProfitOrLossForReportingPeriodToReflectChangesInLeasePaymentsThatAriseFromRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16`	90.0
Disclosure of quantitative information about leases for lessor [abstract] `ifrs-full:DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract`	100.0
Selling profit (loss) on finance leases `ifrs-full:SellingProfitLossOnFinanceLeases`	10.0
Finance income on net investment in finance lease `ifrs-full:FinanceIncomeOnNetInvestmentInFinanceLease`	20.0
Income relating to variable lease payments not included in measurement of net investment in finance lease `ifrs-full:IncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease`	30.0
Operating lease income `ifrs-full:OperatingLeaseIncome`	40.0
Income relating to variable lease payments for operating leases that do not depend on index or rate `ifrs-full:IncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRate`	10.0
Disclosure of additional information about leasing activities for lessor [text block] `ifrs-full:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory`	110.0
Information about nature of lessor's leasing activities `ifrs-full:InformationAboutNatureOfLessorsLeasingActivities`	10.0
Information about how lessor manages risk associated with rights it retains in underlying assets `ifrs-full:InformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets`	20.0
Information about risk management strategy for rights that lessor retains in underlying assets `ifrs-full:InformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssets`	10.0
Explanation of significant changes in net investment in finance lease [text block] `ifrs-full:ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory`	120.0
Increase (decrease) in net investment in finance lease `ifrs-full:IncreaseDecreaseInNetInvestmentInFinanceLease`	10.0
Disclosure of maturity analysis of finance lease payments receivable [text block] `ifrs-full:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory`	130.0
Disclosure of maturity analysis of finance lease payments receivable [abstract] `ifrs-full:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract`	10.0
Disclosure of maturity analysis of finance lease payments receivable [table] `ifrs-full:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable`	10.0
Maturity [axis] `ifrs-full:MaturityAxis`	10.0
Aggregated time bands [member] `ifrs-full:AggregatedTimeBandsMember`	10.0
Not later than one year [member] `ifrs-full:NotLaterThanOneYearMember`	10.0
Later than one year and not later than two years [member] `ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember`	20.0
Later than two years and not later than three years [member] `ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember`	30.0
Later than three years and not later than four years [member] `ifrs-full:LaterThanThreeYearsAndNotLaterThanFourYearsMember`	40.0
Later than four years and not later than five years [member] `ifrs-full:LaterThanFourYearsAndNotLaterThanFiveYearsMember`	50.0
Later than five years [member] `ifrs-full:LaterThanFiveYearsMember`	60.0
Disclosure of maturity analysis of finance lease payments receivable [line items] `ifrs-full:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems`	20.0
Undiscounted finance lease payments to be received `ifrs-full:UndiscountedFinanceLeasePaymentsToBeReceived`	10.0
Reconciliation of undiscounted lease payments to net investment in finance lease [abstract] `ifrs-full:ReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstract`	140.0
Undiscounted finance lease payments to be received `ifrs-full:UndiscountedFinanceLeasePaymentsToBeReceived`	10.0
Unearned finance income relating to finance lease payments receivable `ifrs-full:UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable`	20.0
Discounted unguaranteed residual value of assets subject to finance lease `ifrs-full:DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease`	30.0
Net investment in finance lease `ifrs-full:NetInvestmentInFinanceLease`	40.0
Disclosure of maturity analysis of operating lease payments [text block] `ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory`	150.0
Disclosure of maturity analysis of operating lease payments [abstract] `ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract`	10.0
Disclosure of maturity analysis of operating lease payments [table] `ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable`	10.0
Maturity [axis] `ifrs-full:MaturityAxis`	10.0
Aggregated time bands [member] `ifrs-full:AggregatedTimeBandsMember`	10.0
Not later than one year [member] `ifrs-full:NotLaterThanOneYearMember`	10.0
Later than one year and not later than two years [member] `ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember`	20.0
Later than two years and not later than three years [member] `ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember`	30.0
Later than three years and not later than four years [member] `ifrs-full:LaterThanThreeYearsAndNotLaterThanFourYearsMember`	40.0
Later than four years and not later than five years [member] `ifrs-full:LaterThanFourYearsAndNotLaterThanFiveYearsMember`	50.0
Later than five years [member] `ifrs-full:LaterThanFiveYearsMember`	60.0
Disclosure of maturity analysis of operating lease payments [line items] `ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems`	20.0
Undiscounted operating lease payments to be received `ifrs-full:UndiscountedOperatingLeasePaymentsToBeReceived`	10.0
Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16 `ifrs-full:StatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16`	160.0
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16 `ifrs-full:WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16`	170.0
Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block] `ifrs-full:ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory`	180.0
Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17 `ifrs-full:StatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17`	190.0