Disclosure Information: Finance lease and operating lease by lessee
   
Label: Finance lease and operating lease by lessee
Name: FinanceLeaseAndOperatingLeaseByLessee
Type: Disclosure
Parent Topic: OtherFinancialStatementAccounts
Documentation: The disclosure of finance leases and operating leases by the lessee.
Commentary:
Text Block Name: ifrs-full:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory
SEC Level: Disclosure
Concept arrangement pattern: [Hierarchy]
Completion state:
Status: OK
Standards: IAS-31--
Exemplars: 64 examples
Taxonomy Network:

Prototype for disclosure: Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name

Business Rules for Disclosure: Controlled Natural Language
Rules for disclosure: FinanceLeaseAndOperatingLeaseByLessee 
This disclosure:

   - MUST be represented as an SEC 'Level' (i.e. Document, Statement, Disclosure, Schedule) type: Disclosure

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
FinanceLeaseAndOperatingLeaseByLessee disclosure-isSECType Disclosure

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Adecoagro S.A. | ADVANCED SEMICONDUCTOR ENGINEERING INC | AEGON NV | Aeterna Zentaris Inc. | AMBEV S.A. | AMERICA MOVIL SAB DE CV/ | ARAUCO & CONSTITUTION PULP INC | ASIA PACIFIC WIRE & CABLE CORP LTD | Atento S.A. | Banco Santander (Mexico) S.A., Institucion de Banca Multiple, Grupo Financiero Santander Mexico | BANK OF CHILE | CANADIAN ZINC CORP | CELESTICA INC | Cellcom Israel Ltd. | CHINA EASTERN AIRLINES CORP LTD | CHINA MOBILE LTD /ADR/ | CHINA UNICOM (HONG KONG) Ltd | CHINA YUCHAI INTERNATIONAL LTD | CHUNGHWA TELECOM CO LTD | COCA COLA FEMSA SAB DE CV | Concordia International Corp. | Cosan Ltd. | EMBRAER S.A. | ERICSSON LM TELEPHONE CO | FOREIGN TRADE BANK OF LATIN AMERICA, INC. | GeoPark Ltd | Globant S.A. | GRAVITY Co., Ltd. | Grifols SA | Grupo Aval Acciones Y Valores S.A. | GRUPO TELEVISA, S.A.B. | GRUPO TMM SAB | Industrias Bachoco S.A.B. de C.V. | INTERCONTINENTAL HOTELS GROUP PLC /NEW/ | INTERTAPE POLYMER GROUP INC | KOREA ELECTRIC POWER CORP | LATAM AIRLINES GROUP S.A. | LINE Corp | LUXFER HOLDINGS PLC | Merus N.V. | MEXICAN ECONOMIC DEVELOPMENT INC | MFC BANCORP LTD. | MINCO GOLD CORP | MOBILE TELESYSTEMS PJSC | NEOVASC INC | Netshoes (Cayman) Ltd. | PARTNER COMMUNICATIONS CO LTD | PETROCHINA CO LTD | PLDT Inc. | PRIME ACQUISITION CORP | QIWI | Royal Dutch Shell plc | Scorpio Tankers Inc. | SEQUANS COMMUNICATIONS | SHINHAN FINANCIAL GROUP CO LTD | SILICONWARE PRECISION INDUSTRIES CO LTD | TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD | TELECOM ARGENTINA SA | TELEFONICA BRASIL S.A. | Ternium S.A. | TiGenix NV | TURKCELL ILETISIM HIZMETLERI A S | UNITED BREWERIES CO INC | Vascular Biogenics Ltd. |

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Last updated: 12/20/2019 6:49:46 PM