Oversigt og vejledning til revisorer og ... - Erhvervsstyrelsen

Description of material leasing arrangements by lessor classified asoperating lease[832.800] Vurdering af indholdet af af transaktioner, som har juridisk form af enleasingkontraktDisclosure of arrangements involving legal form of lease [text block]Disclosure of detailed information about arrangements involving legal form oflease [text block]Disclosure of detailed information about arrangements involving legalform of lease [abstract]Disclosure of detailed information about arrangements involvinglegal form of lease [table]texttableIAS 17 2011-01-01 56 chttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=17&date=2011-03-25&anchor=para_56_c&doctype=Standard 2011-03-25SIC 27 2011-01-01 Disclosurehttp://eifrs.ifrs.org/eifrs/XBRL?type=SIC&num=27&date=2011-03-25&anchor=sect_Disclosure&doctype=Standard2011-03-25SIC 27 2011-01-01 10http://eifrs.ifrs.org/eifrs/XBRL?type=SIC&num=27&date=2011-03-25&anchor=para_10&doctype=Standard 2011-03-25SIC 27 2011-01-01 10http://eifrs.ifrs.org/eifrs/XBRL?type=SIC&num=27&date=2011-03-25&anchor=para_10&doctype=Standard 2011-03-25Arrangements involving legal form of lease [axis]Arrangements involving legal form of lease [member]axismemberSIC 27 2011-01-01 10http://eifrs.ifrs.org/eifrs/XBRL?type=SIC&num=27&date=2011-03-25&anchor=para_10&doctype=Standard 2011-03-25SIC 27 2011-01-01 10http://eifrs.ifrs.org/eifrs/XBRL?type=SIC&num=27&date=2011-03-25&anchor=para_10&doctype=Standard 2011-03-25Disclosure of detailed information about arrangements involvinglegal form of lease [line items][832.900] Koncessions aftalerDescription of arrangement involving legal form of leaseDescription of asset underlying arrangement involving legalform of lease and any restrictions on its useDescription of life and other significant terms of arrangementinvolving legal form of leaseExplanation of transactions linked togethertexttexttexttextExplanation of accounting treatment applied to any fee received textAmount recognised as income from arrangement involving legalform of leaseDescription of line item of statement of comprehensive incomein which amount recognised as income from arrangementinvolving legal form of lease is includedDisclosure of service concession arrangements [text block]X durationtextSIC 27 2011-01-01 10 ahttp://eifrs.ifrs.org/eifrs/XBRL?type=SIC&num=27&date=2011-03-25&anchor=para_10_a&doctype=Standard 2011-03-25SIC 27 2011-01-01 10 a ihttp://eifrs.ifrs.org/eifrs/XBRL?type=SIC&num=27&date=2011-03-25&anchor=para_10_a_i&doctype=Standard 2011-03-25SIC 27 2011-01-01 10 a iihttp://eifrs.ifrs.org/eifrs/XBRL?type=SIC&num=27&date=2011-03-25&anchor=para_10_a_ii&doctype=Standard 2011-03-25SIC 27 2011-01-01 10 a iiihttp://eifrs.ifrs.org/eifrs/XBRL?type=SIC&num=27&date=2011-03-25&anchor=para_10_a_iii&doctype=Standard 2011-03-25SIC 27 2011-01-01 10 bhttp://eifrs.ifrs.org/eifrs/XBRL?type=SIC&num=27&date=2011-03-25&anchor=para_10_b&doctype=Standard 2011-03-25SIC 27 2011-01-01 10 bhttp://eifrs.ifrs.org/eifrs/XBRL?type=SIC&num=27&date=2011-03-25&anchor=para_10_b&doctype=Standard 2011-03-25SIC 27 2011-01-01 10 bhttp://eifrs.ifrs.org/eifrs/XBRL?type=SIC&num=27&date=2011-03-25&anchor=para_10_b&doctype=Standard 2011-03-25SIC 29 2011-01-01 Consensushttp://eifrs.ifrs.org/eifrs/XBRL?type=SIC&num=29&date=2011-03-25&anchor=sect_Consensus&doctype=Standard2011-03-25