Index Index

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

NameAmountRecognisedInProfitOrLossForReportingPeriodToReflectChangesInLeasePaymentsThatAriseFromRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicToWhichLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
A positive XBRL value should be used to indicate when the amount represents a change that reduces the lease payments.enhttp://www.xbrl.org/2003/role/commentaryGuidancehttp://www.xbrl.org/2003/role/link
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 16enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount recognised in profit or loss for the reporting period to reflect changes in lease payments that arise from rent concessions occurring as a direct consequence of the covid-19 pandemic, to which the lessee has applied the practical expedient in paragraph 46A of IFRS 16.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Ataskaitinio laikotarpio pelno (nuostolių) ataskaitoje pripažinta suma, rodanti nuomos mokesčių pasikeitimą dėl nuomos nuolaidų, kurios yra tiesioginė COVID-19 pandemijos pasekmė ir kurioms nuomininkas taiko praktinę priemonę pagal 16-ojo TFAS 46A straipsnįlthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Ataskaitinio laikotarpio pelno (nuostolių) ataskaitoje pripažinta suma, rodanti nuomos mokesčių pasikeitimą dėl nuomos nuolaidų, kurios yra tiesioginė COVID-19 pandemijos pasekmė ir kurioms nuomininkas pritaikė praktinę priemonę pagal 16-ojo TFAS 46A straipsnį.lthttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Kai siekiama parodyti, kad suma atitinka pasikeitimą, kuriuo sumažinti nuomos mokesčiai, turėtų būti naudojama teigiama XBRL vertė.lthttp://www.xbrl.org/2003/role/commentaryGuidancehttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number16http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph60Ahttp://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-2021-en-r&anchor=para_60A_b&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario
ifrs-full:DisclosureOfLeasesExplanatory
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610

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