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]

NameExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory
Namespacehttp://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full
Prefixifrs-full
Data typenonnum:textBlockItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
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]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Пояснення різниці між зобов'язаннями за операційною орендою згідно з МСБО 17 та орендними зобов'язаннями, визнаними на дату першого застосування МСФЗ 16 [текстовий блок]ukhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number16http://www.xbrl.org/2003/role/disclosureRef
IssueDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef
ParagraphC12http://www.xbrl.org/2003/role/disclosureRef
Subparagraphbhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&anchor=para_C12_b&doctype=Appendix&subtype=Chttp://www.xbrl.org/2003/role/disclosureRef
URIDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:DisclosureOfLeasesExplanatory
parent-childhttps://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua_ifrs_16-832610