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Disclosure of investment entities [text block]

Name	DisclosureOfInvestmentEntitiesExplanatory
Namespace	http://xbrl.ifrs.org/taxonomy/2017-03-09/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
investeerimisüksuste avalikustamine [text block]	et	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Investeerimisüksuste avalikustamine. Investeerimisüksus on üksus, mis: a) saab ühelt või mitmelt investorilt rahalised vahendid eesmärgiga osutada sellele investorile (nendele investoritele) investeeringute valitsemise teenuseid; b) kinnitab oma investori(te)le, et tema ärieesmärk on investeerida rahalised vahendid üksnes selleks, et saada kapitali väärtuse kasvust tulenevat tulu, investeerimistulu või mõlemat, ja c) mõõdab ning hindab sisuliselt kõigi oma investeeringute tasuvust õiglase väärtuse alusel.	et	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	2017-01-01	http://www.xbrl.org/2003/role/disclosureRef
Section	Investment entity status	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=sect_Investmententitystatus&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2017-03-09	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
	Accounting profit `ifrs-full:AccountingProfit`	domain-member	http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario
	Accounting profit `ifrs-full:AccountingProfit`	domain-member	http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment
	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