IndexUnearned finance income on finance lease
| Name | UnearnedFinanceIncomeOnFinanceLease |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2017-03-09/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:monetaryItemType |
| Period type | instant |
| Substitution Group | xbrli:item |
| Balance | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Unearned finance income on finance lease | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The difference for a finance lease between: (a) the gross investment in the lease, and (b) the net investment in the lease. The gross investment in the lease is the aggregate of: (a) the minimum lease payments receivable by the lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. The net investment in the lease is the gross investment in the lease discounted at the interest rate implicit in the lease. [Refer: Finance income] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Незаработени финансови приходи по финансов лизинг | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Разликата за финансов лизинг между: а) брутната инвестиция в лизинговия договор; и б) нетната инвестиция в лизинговия договор. Брутната инвестиция в лизинговия договор е съвкупността от: (а) минималните лизингови плащания, подлежащи на получаване от лизингодателя по силата на финансов лизинг; и (б) всяка негарантирана остатъчна стойност, начислена за лизингодателя. Нетната инвестиция в лизинговия договор е брутната инвестиция в лизинговия договор, дисконтирана с лихвения процент, заложен в лизинговия договор. [вж. Финансови приходи] | bg | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Note | Expiry date 2019-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IAS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 17 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2017-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 47 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | b | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=17&date=2017-03-02&anchor=para_47_b&doctype=Standard&book=B | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2017-03-09 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-full:AccountingProfit | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:AccountingProfit | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| ifrs-full:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_17_role-832600 |
| ifrs-full:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems | domain-member | http://www.esma.europa.eu/xbrl/role/all/ias_17_role-832600c |