# |
Reference |
Concept Name |
1 |
IFRS 16 C13 |
ifrs-full:StatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17 |
2 |
IFRS 16 92 |
ifrs-full:DisclosureOfLeasesExplanatory |
3 |
IFRS 16 C4 |
ifrs-full:StatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16 |
4 |
IFRS 16 92 |
ifrs-full:DisclosureOfLeasesExplanatory |
5 |
IFRS 16 C12 a |
ifrs-full:WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16 |
6 |
IFRS 16 C12 b |
ifrs-full:ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory |
7 |
IFRS 16 33 |
ifrs-full:RightofuseAssetsMember |
8 |
IFRS 16 47 a |
ifrs-full:RightofuseAssetsThatDoNotMeetDefinitionOfInvestmentProperty |
9 |
IFRS 16 47 a ii |
ifrs-full:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets |
10 |
IFRS 16 47 b |
ifrs-full:NoncurrentLeaseLiabilities |
11 |
IFRS 16 47 b |
ifrs-full:CurrentLeaseLiabilities |
12 |
IFRS 16 47 b |
ifrs-full:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities |
13 |
IFRS 16 47 b |
ifrs-full:LeaseLiabilities |
14 |
IFRS 16 52 |
ifrs-full:DescriptionOfCrossreferenceToDisclosuresAboutLeases |
15 |
IFRS 16 53 |
ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory |
16 |
IFRS 16 53 |
ifrs-full:PropertyPlantAndEquipmentMember |
17 |
IFRS 16 53 |
ifrs-full:OtherAssetsMember |
18 |
IFRS 16 53 |
ifrs-full:IntangibleAssetsOtherThanGoodwillMember |
19 |
IFRS 16 53 |
ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable |
20 |
IFRS 16 53 |
ifrs-full:ClassesOfAssetsAxis |
21 |
IFRS 16 53 |
ifrs-full:ClassesOfAssetsMember |
22 |
IFRS 16 53 a |
ifrs-full:DepreciationRightofuseAssets |
23 |
IFRS 16 53 b |
ifrs-full:InterestExpenseOnLeaseLiabilities |
24 |
IFRS 16 53 c |
ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed |
25 |
IFRS 16 53 d |
ifrs-full:ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed |
26 |
IFRS 16 53 e |
ifrs-full:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities |
27 |
IFRS 16 53 f |
ifrs-full:IncomeFromSubleasingRightofuseAssets |
28 |
IFRS 16 53 g |
ifrs-full:CashOutflowForLeases |
29 |
IFRS 16 53 h |
ifrs-full:AdditionsToRightofuseAssets |
30 |
IFRS 16 53 i |
ifrs-full:GainsLossesArisingFromSaleAndLeasebackTransactions |
31 |
IFRS 16 53 j |
ifrs-full:RightofuseAssets |
32 |
IFRS 16 55 |
ifrs-full:LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed |
33 |
IFRS 16 57 |
ifrs-full:RightofuseAssetsIncreaseDecreaseInRevaluationSurplus |
34 |
IFRS 16 57 |
ifrs-full:ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets |
35 |
IFRS 16 57 |
ifrs-full:EffectiveDateOfRevaluationRightofuseAssets |
36 |
IFRS 16 57 |
ifrs-full:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets |
37 |
IFRS 16 57 |
ifrs-full:RightofuseAssetsRevaluedAssetsAtCost |
38 |
IFRS 16 57 |
ifrs-full:RightofuseAssetsRevaluationSurplus |
39 |
IFRS 16 58 |
ifrs-full:GrossLeaseLiabilities |
40 |
IFRS 16 59 |
ifrs-full:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory |
41 |
IFRS 16 59 a |
ifrs-full:InformationAboutNatureOfLesseesLeasingActivities |
42 |
IFRS 16 59 b |
ifrs-full:InformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiability |
43 |
IFRS 16 59 b i |
ifrs-full:InformationAboutLesseesExposureArisingFromVariableLeasePayments |
44 |
IFRS 16 59 b ii |
ifrs-full:InformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptions |
45 |
IFRS 16 59 b iii |
ifrs-full:InformationAboutLesseesExposureArisingFromResidualValueGuarantees |
46 |
IFRS 16 59 b iv |
ifrs-full:InformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommitted |
47 |
IFRS 16 59 c |
ifrs-full:InformationAboutRestrictionsOrCovenantsImposedByLeasesOnLessee |
48 |
IFRS 16 59 d |
ifrs-full:InformationAboutSaleAndLeasebackTransactions |
49 |
IFRS 16 60 |
ifrs-full:StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption |
50 |
IFRS 16 60 |
ifrs-full:StatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption |
51 |
IFRS 16 90 a i |
ifrs-full:SellingProfitLossOnFinanceLeases |
52 |
IFRS 16 90 a ii |
ifrs-full:FinanceIncomeOnNetInvestmentInFinanceLease |
53 |
IFRS 16 90 a iii |
ifrs-full:IncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease |
54 |
IFRS 16 90 b |
ifrs-full:OperatingLeaseIncome |
55 |
IFRS 16 90 b |
ifrs-full:IncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRate |
56 |
IFRS 16 92 |
ifrs-full:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory |
57 |
IFRS 16 92 a |
ifrs-full:InformationAboutNatureOfLessorsLeasingActivities |
58 |
IFRS 16 92 b |
ifrs-full:InformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets |
59 |
IFRS 16 92 b |
ifrs-full:InformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssets |
60 |
IFRS 16 93 |
ifrs-full:ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory |
61 |
IFRS 16 93 |
ifrs-full:IncreaseDecreaseInNetInvestmentInFinanceLease |
62 |
IFRS 16 94 |
ifrs-full:LaterThanFiveYearsMember |
63 |
IFRS 16 94 |
ifrs-full:AggregatedTimeBandsMember |
64 |
IFRS 16 94 |
ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember |
65 |
IFRS 16 94 |
ifrs-full:LaterThanFourYearsAndNotLaterThanFiveYearsMember |
66 |
IFRS 16 94 |
ifrs-full:DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease |
67 |
IFRS 16 94 |
ifrs-full:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory |
68 |
IFRS 16 94 |
ifrs-full:LaterThanThreeYearsAndNotLaterThanFourYearsMember |
69 |
IFRS 16 94 |
ifrs-full:UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable |
70 |
IFRS 16 94 |
ifrs-full:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable |
71 |
IFRS 16 94 |
ifrs-full:MaturityAxis |
72 |
IFRS 16 94 |
ifrs-full:NetInvestmentInFinanceLease |
73 |
IFRS 16 94 |
ifrs-full:UndiscountedFinanceLeasePaymentsToBeReceived |
74 |
IFRS 16 94 |
ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember |
75 |
IFRS 16 94 |
ifrs-full:NotLaterThanOneYearMember |
76 |
IFRS 16 95 |
ifrs-full:PropertyPlantAndEquipmentSubjectToOperatingLeasesMember |
77 |
IFRS 16 95 |
ifrs-full:PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember |
78 |
IFRS 16 95 |
ifrs-full:PropertyPlantAndEquipmentByOperatingLeaseStatusMember |
79 |
IFRS 16 95 |
ifrs-full:PropertyPlantAndEquipmentByOperatingLeaseStatusAxis |
80 |
IFRS 16 97 |
ifrs-full:NotLaterThanOneYearMember |
81 |
IFRS 16 97 |
ifrs-full:AggregatedTimeBandsMember |
82 |
IFRS 16 97 |
ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory |
83 |
IFRS 16 97 |
ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable |
84 |
IFRS 16 97 |
ifrs-full:LaterThanFiveYearsMember |
85 |
IFRS 16 97 |
ifrs-full:LaterThanFourYearsAndNotLaterThanFiveYearsMember |
86 |
IFRS 16 97 |
ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember |
87 |
IFRS 16 97 |
ifrs-full:LaterThanThreeYearsAndNotLaterThanFourYearsMember |
88 |
IFRS 16 97 |
ifrs-full:MaturityAxis |
89 |
IFRS 16 97 |
ifrs-full:UndiscountedOperatingLeasePaymentsToBeReceived |
90 |
IFRS 16 97 |
ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember |