| Service concession arrangements [member] | en | http://www.xbrl.org/2003/role/label | http://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]] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Sporazumi o koncesiji za usluge [member] | hr | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Ovaj član označava sporazume u kojima subjekt (korisnik koncesije) može sklopiti sporazum s drugim subjektom (davateljem koncesije) o pružanju usluga koje javnosti omogućuju pristup glavnoj ekonomskoj i socijalnoj infrastrukturi. Davatelj koncesije može biti subjekt iz privatnog ili javnog sektora, uključujući državno tijelo. Primjeri sporazuma o koncesiji za usluge uključuju infrastrukturu za pročišćavanje vode i opskrbu vodom, autoceste, parkirališta, tunele, mostove, zračne luke i telekomunikacijske mreže. Primjeri sporazuma koji nisu sporazumi o koncesiji za usluge uključuju eksternalizaciju pružanja usluga za interne potrebe subjekta nekom drugom subjektu (npr. kantina za zaposlenike, održavanje zgrade i računovodstvo ili informatičke usluge). Označava i standardnu vrijednost za os „Sporazumi o koncesiji za usluge” ako se ne upotrebljava nijedan drugi član. [Refer.: Država [member]] | hr | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
Index