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 |
| Ikkeindtjente finansieringsindtægter hidrørende fra finansielle leasingkontrakter | da | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Forskellen for en finansiel leasingkontrakt mellem: a) bruttoinvesteringen i leasingkontrakten og b) nettoinvesteringen i leasingkontrakten. Bruttoinvesteringen i en leasingkontrakt er det samlede beløb af: a) leasinggivers tilgodehavende minimumsleasingydelser ved en finansiel leasingkontrakt, og b) ikkegaranteret restværdi, der tilfalder leasinggiver. Nettoinvesteringen i en leasingkontrakt er bruttoinvesteringen i leasingkontrakten diskonteret med leasingkontraktens interne rente. [Reference: finansieringsindtægter] | da | 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 |