Disclosure Information: Finance lease and operating lease by lessor
   
Label: Finance lease and operating lease by lessor
Name: FinanceLeaseAndOperatingLeaseByLessor
Type: Disclosure
Parent Topic: OtherInformation
Documentation: The disclosure of finance leases and operating leases by the lessor.
Commentary:
Text Block Name: ifrs-full:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory
SEC Level: Disclosure
Concept arrangement pattern: [Hierarchy]
Completion state:
Status: OK
Standards: IAS-47--
Exemplars: 21 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: FinanceLeaseAndOperatingLeaseByLessor 
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
FinanceLeaseAndOperatingLeaseByLessor disclosure-isSECType Disclosure

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Adecoagro S.A. | ARAUCO & CONSTITUTION PULP INC | BANCOLOMBIA SA | BUENAVENTURA MINING CO INC | Central North Airport Group | CHINA YUCHAI INTERNATIONAL LTD | CHUNGHWA TELECOM CO LTD | CORPBANCA/FI | ERICSSON LM TELEPHONE CO | FOREIGN TRADE BANK OF LATIN AMERICA, INC. | Grupo Aval Acciones Y Valores S.A. | Itau Unibanco Holding S.A. | KOREA ELECTRIC POWER CORP | LINE Corp | MFC BANCORP LTD. | NATIONAL WESTMINSTER BANK PLC /ENG/ | POSCO | PRIME ACQUISITION CORP | RANDGOLD RESOURCES LTD | Scorpio Tankers Inc. | TORM plc |

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Last updated: 12/20/2019 6:50:03 PM