IndexExplanation of circumstances under which operating leases classified as investment property
| Name | ExplanationOfCircumstancesUnderWhichOperatingLeasesClassifiedAsInvestmentProperty |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2017-03-09/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Explanation of circumstances under which operating leases classified as investment property | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The explanation, if the entity applies the fair value model, of whether, and in what circumstances, property interests held under operating leases are classified and accounted for as investment property. [Refer: Fair value model [member]; Investment property] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Explicarea circumstanțelor în care contractele de leasing operațional sunt clasificate ca investiții imobiliare | ro | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| În cazul în care entitatea aplică modelul valorii juste, se explică dacă, și în ce situații, drepturile imobiliare deținute în temeiul unor contracte de leasing operațional sunt clasificate și contabilizate drept investiții imobiliare. [Referințe: modelul valorii juste [member]; investiții imobiliare] | ro | 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 | 40 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2017-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 75 | 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=40&date=2017-03-02&anchor=para_75_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:DisclosureOfInvestmentPropertyExplanatory | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_40_role-825100 |