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Disclosure of investment entities [text block]

Name	DisclosureOfInvestmentEntitiesExplanatory
Namespace	http://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full
Prefix	ifrs-full
Data type	nonnum:textBlockItemType
Period type	duration
Substitution Group	xbrli:item
Balance	None
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
Disclosure of investment entities [text block]	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
The disclosure of investment entities. An investment entity is an entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and (c) measures and evaluates the performance of substantially all of its investments on a fair value basis.	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Informations relatives aux entités d’investissement [text block]	fr	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Informations relatives aux entités d’investissement. Une entité d’investissement est une entité qui: a) obtient des fonds d’un ou de plusieurs investisseurs en vue de leur fournir des services de gestion d’investissements; b) s’engage auprès de ses investisseurs à ce que l’objet de son activité soit d’investir des fonds dans le seul but de réaliser des rendements sous forme de plus-values en capital et/ou de revenus d’investissement; et c) évalue et apprécie la performance de la quasi-totalité de ses investissements sur la base de la juste valeur.	fr	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
Name	IFRS	http://www.xbrl.org/2003/role/disclosureRef
Number	12	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2019-01-01	http://www.xbrl.org/2003/role/disclosureRef
Section	Investment entity status	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS12_g9A-9B_TI	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2019-03-27	http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Information about significant judgements and assumptions made in determining that entity is investment entity `ifrs-full:InformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntity`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700
	Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics `ifrs-full:DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700
	Description of change of investment entity status `ifrs-full:DescriptionOfChangeOfInvestmentEntityStatus`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700
	Description of reasons for change of investment entity status `ifrs-full:DescriptionOfReasonsForChangeOfInvestmentEntityStatus`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700
	Disclosure of effect of change of investment entity status on financial statements [text block] `ifrs-full:DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700
	Statement that investment entity is required to apply exception from consolidation `ifrs-full:StatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700
	Disclosure of information about unconsolidated subsidiaries [text block] `ifrs-full:DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700
	Disclosure of information about unconsolidated structured entities controlled by investment entity [text block] `ifrs-full:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700

Related Parent Concepts

	Name	Relation Type	Role
	`esma_technical:NullItems`	domain-member	http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment
	`esma_technical:NullItems`	domain-member	http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario
	Disclosure of interests in other entities [text block] `ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700