Arrangements involving legal form of lease [member]

NameArrangementsInvolvingLegalFormOfLeaseMember
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
Arrangements involving legal form of lease [member]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
This member stands for all arrangements involving legal forms of lease. For example, an entity may lease assets to an investor and lease the same assets back, or alternatively, legally sell assets and lease the same assets back. The form of each arrangement and its terms and conditions can vary significantly. It also represents the standard value for the 'Arrangements involving legal form of lease' axis if no other member is used.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Споразумения, включващи правна форма на лизинг [member]bghttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Този член обозначава всички споразумения, включващи правни форми на лизинг. Например, дадено предприятие може да отдаде под наем активи на инвеститор и обратно да наеме същите активи или вместо това законосъобразно да продаде активи и да наеме обратно същите активи. Формата на всяко споразумение и неговите условия може да се различават значително. То представлява и стандартната стойност за оста „Споразумения, включващи правна форма на лизинг“, ако не се използва друг член.bghttp://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
NameSIChttp://www.xbrl.org/2003/role/disclosureRef
Number27http://www.xbrl.org/2003/role/disclosureRef
IssueDate2017-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph10http://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/XBRL?type=SIC&num=27&date=2017-03-02&anchor=para_10&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:ArrangementsInvolvingLegalFormOfLeaseAxis
dimension-defaulthttp://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000