Service concession arrangements [member]

NameServiceConcessionArrangementsMember
Namespacehttp://xbrl.ifrs.org/taxonomy/2017-03-09/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
Koncessionsaftaler [member]dahttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Dette element står for aftaler, hvor en virksomheds (operatør) kan indgå en aftale med en anden virksomhed (koncessionsgiveren) om levering af tjenesteydelser, som giver offentligheden adgang til større økonomiske og samfundsmæssige faciliteter. Koncessionsgiveren kan være en statsejet eller privat virksomhed, herunder en offentlig myndighed. Som eksempel på områder omfattet af koncessionsaftaler kan nævnes vandrensnings- og forsyningsfaciliteter, motorveje, parkeringsanlæg, tunneler, broer, lufthavne og telekommunikationsnetværk. Som eksempel på områder, som ikke er omfattet af koncessionsaftaler, kan nævnes en virksomheds outsourcing af interne funktioner (f.eks. kantine, vedligeholdelse af bygninger og bogholderi- eller informationsteknologifunktioner). Det repræsenterer også standardværdien for aksen "Koncessionsaftaler", hvis der ikke anvendes et andet element. [Reference: myndighed [member]]dahttp://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
IssueDate2017-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph6http://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/XBRL?type=SIC&num=29&date=2017-03-01&anchor=para_6&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2017-03-09http://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
ifrs-full:ServiceConcessionArrangementsAxis
parent-childhttp://www.esma.europa.eu/xbrl/role/all/sic_29_role-832900
ifrs-full:ServiceConcessionArrangementsAxis
dimension-domainhttp://www.esma.europa.eu/xbrl/role/all/sic_29_role-832900