Unearned finance income on finance lease

NameUnearnedFinanceIncomeOnFinanceLease
Namespacehttp://xbrl.ifrs.org/taxonomy/2017-03-09/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Unearned finance income on finance leaseenhttp://www.xbrl.org/2003/role/labelhttp://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]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Rendimento financeiro não adquirido da locação financeirapthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
A diferença de uma locação financeira entre: (a) o investimento bruto na locação e (b) o investimento líquido na locação. O investimento bruto na locação é o agregado de: (a) pagamentos mínimos da locação a receber pelo locador segundo uma locação financeiro; e (b) qualquer valor residual não garantido que acresça ao locador. O investimento líquido na locação é o investimento bruto na locação descontado à taxa de juro implícita na locação. [Consultar: Rendimento financeiro]pthttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NoteExpiry date 2019-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
Number17http://www.xbrl.org/2003/role/disclosureRef
IssueDate2017-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph47http://www.xbrl.org/2003/role/disclosureRef
Subparagraphbhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=17&date=2017-03-02&anchor=para_47_b&doctype=Standard&book=Bhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2017-03-09http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:AccountingProfit
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario
ifrs-full:AccountingProfit
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment