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[825100] Notes - Investment property

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://xbrl.ifrs.org/role/ifrs/ias_40_2017-03-09_role-825100

Concept	Order
Disclosure of investment property [text block] `ifrs-full:DisclosureOfInvestmentPropertyExplanatory`
Disclosure of detailed information about investment property [text block] `ifrs-full:DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory`	10.0
Disclosure of detailed information about investment property [abstract] `ifrs-full:DisclosureOfInvestmentPropertyAbstract`	10.0
Disclosure of detailed information about investment property [table] `ifrs-full:DisclosureOfInvestmentPropertyTable`	10.0
Measurement [axis] `ifrs-full:MeasurementAxis`	10.0
Aggregated measurement [member] `ifrs-full:AggregatedMeasurementMember`	10.0
At cost [member] `ifrs-full:AtCostMember`	10.0
Fair value model [member] `ifrs-full:FairValueModelMember`	20.0
At fair value [member] `ifrs-full:AtFairValueMember`	10.0
At cost within fair value model [member] `ifrs-full:AtCostWithinFairValueModelMember`	20.0
At cost or in accordance with IFRS 16 within fair value model [member] `ifrs-full:AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember`	30.0
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] `ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis`	20.0
Carrying amount [member] `ifrs-full:CarryingAmountMember`	10.0
Gross carrying amount [member] `ifrs-full:GrossCarryingAmountMember`	10.0
Accumulated depreciation, amortisation and impairment [member] `ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember`	20.0
Accumulated depreciation and amortisation [member] `ifrs-full:AccumulatedDepreciationAndAmortisationMember`	10.0
Accumulated impairment [member] `ifrs-full:AccumulatedImpairmentMember`	20.0
Types of investment property [axis] `ifrs-full:TypesOfInvestmentPropertyAxis`	30.0
Investment property [member] `ifrs-full:InvestmentPropertyMember`	10.0
Investment property completed [member] `ifrs-full:InvestmentPropertyCompletedMember`	10.0
Investment property under construction or development [member] `ifrs-full:InvestmentPropertyUnderConstructionOrDevelopmentMember`	20.0
Disclosure of detailed information about investment property [line items] `ifrs-full:DisclosureOfInvestmentPropertyLineItems`	20.0
Reconciliation of changes in investment property [abstract] `ifrs-full:ReconciliationOfChangesInInvestmentPropertyAbstract`	10.0
Investment property `ifrs-full:InvestmentProperty`	10.0
Changes in investment property [abstract] `ifrs-full:ChangesInInvestmentPropertyAbstract`	20.0
Additions, investment property [abstract] `ifrs-full:AdditionsInvestmentPropertyAbstract`	10.0
Additions from subsequent expenditure recognised as asset, investment property `ifrs-full:AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty`	10.0
Additions from acquisitions, investment property `ifrs-full:AdditionsFromAcquisitionsInvestmentProperty`	20.0
Additions other than through business combinations, investment property `ifrs-full:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty`	30.0
Acquisitions through business combinations, investment property `ifrs-full:AcquisitionsThroughBusinessCombinationsInvestmentProperty`	20.0
Increase (decrease) through net exchange differences, investment property `ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty`	30.0
Depreciation, investment property `ifrs-full:DepreciationInvestmentProperty`	40.0
Impairment loss recognised in profit or loss, investment property `ifrs-full:ImpairmentLossRecognisedInProfitOrLossInvestmentProperty`	50.0
Reversal of impairment loss recognised in profit or loss, investment property `ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty`	60.0
Gains (losses) on fair value adjustment, investment property `ifrs-full:GainsLossesOnFairValueAdjustmentInvestmentProperty`	70.0
Transfer from (to) inventories and owner-occupied property, investment property `ifrs-full:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty`	80.0
Transfer from investment property under construction or development, investment property `ifrs-full:TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty`	90.0
Disposals, investment property `ifrs-full:DisposalsInvestmentProperty`	100.0
Decrease through classified as held for sale, investment property `ifrs-full:DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty`	110.0
Increase (decrease) through other changes, investment property `ifrs-full:IncreaseDecreaseThroughOtherChangesInvestmentProperty`	120.0
Increase (decrease) in investment property `ifrs-full:ChangesInInvestmentProperty`	130.0
Explanation of whether entity applied fair value model or cost model to measure investment property `ifrs-full:ModelUsedToMeasureInvestmentProperty`	20.0
Explanation of circumstances under which operating leases classified as investment property `ifrs-full:ExplanationOfCircumstancesUnderWhichOperatingLeasesClassifiedAsInvestmentProperty`	30.0
Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business `ifrs-full:DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness`	40.0
Description of extent to which fair value of investment property is based on valuation by independent valuer `ifrs-full:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer`	50.0
Rental income from investment property, net of direct operating expense [abstract] `ifrs-full:RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstract`	60.0
Rental income from investment property `ifrs-full:RentalIncomeFromInvestmentProperty`	10.0
Direct operating expense from investment property [abstract] `ifrs-full:DirectOperatingExpenseFromInvestmentPropertyAbstract`	20.0
Direct operating expense from investment property generating rental income `ifrs-full:DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome`	10.0
Direct operating expense from investment property not generating rental income `ifrs-full:DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome`	20.0
Direct operating expense from investment property `ifrs-full:DirectOperatingExpenseFromInvestmentProperty`	30.0
Rental income from investment property, net of direct operating expense `ifrs-full:RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense`	30.0
Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models `ifrs-full:CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels`	70.0
Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property `ifrs-full:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty`	80.0
Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property `ifrs-full:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty`	90.0
Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements `ifrs-full:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements`	100.0
Disclosure of significant adjustments to valuation obtained [text block] `ifrs-full:DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory`	110.0
Description of investment property, at cost within fair value model `ifrs-full:DescriptionOfInvestmentPropertyAtCostWithinFairValueModel`	120.0
Explanation of why fair value cannot be reliably measured for investment property, at cost within fair value model `ifrs-full:ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostWithinFairValueModel`	130.0
Range of estimates within which fair value is likely to lie for investment property, at cost within fair value model `ifrs-full:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostWithinFairValueModel`	140.0
Explanation of disposal of investment property carried at cost within fair value model `ifrs-full:ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostWithinFairValueModel`	150.0
Investment property carried at cost within fair value model, at time of sale `ifrs-full:CarryingAmountAtTimeOfSaleOfInvestmentPropertyCarriedAtCostWithinFairValueModel`	160.0
Gains (losses) on disposals of investment property carried at cost within fair value model `ifrs-full:GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostWithinFairValueModel`	170.0
Description of investment property, at cost or in accordance with IFRS 16 within fair value model `ifrs-full:DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel`	180.0
Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model `ifrs-full:ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel`	190.0
Range of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16 within fair value model `ifrs-full:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel`	200.0
Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model `ifrs-full:ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel`	210.0
Investment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale `ifrs-full:InvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSale`	220.0
Gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model `ifrs-full:GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel`	230.0
Depreciation method, investment property, cost model `ifrs-full:DepreciationMethodInvestmentPropertyCostModel`	240.0
Useful lives or depreciation rates, investment property, cost model `ifrs-full:UsefulLivesOrDepreciationRatesInvestmentPropertyCostModel`	250.0
Description of investment property where fair value information is unreliable, cost model `ifrs-full:DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel`	260.0
Explanation of why fair value cannot be reliably measured for investment property, cost model `ifrs-full:ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel`	270.0
Range of estimates within which fair value is likely to lie for investment property, cost model `ifrs-full:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModel`	280.0