Service concession arrangements [member]

NameServiceConcessionArrangementsMember
Namespacehttp://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full
Prefixifrs-full
Data typenonnum:domainItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractTrue

Labels

TextLangRoleContainer role
Service concession arrangements [member]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
This member stands for arrangements in which an entity (the operator) may enter into an arrangement with another entity (the grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements that are not service concession arrangements include an entity outsourcing the operation of its internal services (for example, employee cafeteria, building maintenance, and accounting or information technology functions). It also represents the standard value for the 'Service concession arrangements' axis if no other member is used. [Refer: Government [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Vienošanās par pakalpojumu koncesiju [member]lvhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Šis elements apzīmē vienošanos, ko uzņēmums (uzņēmējs) var noslēgt ar citu uzņēmumu (piešķīrēju) par pakalpojumu sniegšanu, kas nodrošina publisku pieeju galvenajiem saimnieciskajiem un sociālajiem objektiem. Piešķīrējs var būt valsts vai privātā sektora uzņēmums, tostarp valsts iestāde. Vienošanās par pakalpojumu koncesiju ietver, piemēram, ūdens attīrīšanas un piegādes iekārtas, automaģistrāles, autostāvvietas, tuneļus, tiltus, lidostas un sakaru tīklus. Vienošanās, kas nav vienošanās par pakalpojumu koncesiju, ir, piemēram, uzņēmums nodod uz ārpusi savu iekšējo dienestu darbību (piemēram, darbinieku kafetērija, ēkas uzturēšana un grāmatvedības vai informācijas tehnoloģijas funkcijas). Tas atspoguļo arī standarta vērtību asij “Vienošanās par pakalpojumu koncesiju”, ja neizmanto nevienu citu elementu. [Skatīt: Valsts [member]]lvhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameSIChttp://www.xbrl.org/2003/role/disclosureRef
Number29http://www.xbrl.org/2003/role/disclosureRef
IssueDate2019-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph6http://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=SIC&num=29&code=ifrs-tx-2019-en-r&anchor=para_6&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2019-03-27http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:ServiceConcessionArrangementsAxis
dimension-defaulthttp://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000