IFRS Disclosure Guide
33. Notes - Investment property
Disclosure of investment property
Disclosure of detailed information about investment property
| Measurementnone | Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnone | Types of investment propertynone | |||||||
| At costnone | Fair value modelnone | Gross carrying amountnone | Accumulated depreciation, amortisation and impairmentnone | Investment property completednet | Investment property under construction or developmentnet | Total for Investment property{"InvestmentPropertyCompletedMember":"1.0","InvestmentPropertyUnderConstructionOrDevelopmentMember":"1.0"}net[] | |||
| At fair valuenone | At cost or in accordance with IFRS 16 within fair value modelnone | Accumulated depreciation and amortisationnone | Accumulated impairmentnone | ||||||
| For the year 2023: | |||||||||
| Reconciliation of changes in investment property | |||||||||
| Changes in investment property | |||||||||
| Additions, investment property | |||||||||
| Additions from subsequent expenditure recognised as asset, investment property | InvestmentPropertyMember_1t∑ | ||||||||
| Additions from acquisitions, investment property | InvestmentPropertyMember_1t∑ | ||||||||
| Total additions other than through business combinations, investment property{"AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty":"1.0","AdditionsFromAcquisitionsInvestmentProperty":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Acquisitions through business combinations, investment property | InvestmentPropertyMember_1t∑ | ||||||||
| Increase (decrease) through net exchange differences, investment property | InvestmentPropertyMember_1t∑ | ||||||||
| Depreciation, investment property | InvestmentPropertyMember_1t∑ | ||||||||
| Impairment loss recognised in profit or loss, investment property | InvestmentPropertyMember_1t∑ | ||||||||
| Reversal of impairment loss recognised in profit or loss, investment property | InvestmentPropertyMember_1t∑ | ||||||||
| Gains (losses) on fair value adjustment, investment property | InvestmentPropertyMember_1t∑ | ||||||||
| Transfer from (to) inventories and owner-occupied property, investment property | InvestmentPropertyMember_1t∑ | ||||||||
| Transfer from investment property under construction or development, investment property | InvestmentPropertyMember_1t∑ | ||||||||
| Disposals, investment property | InvestmentPropertyMember_1t∑ | ||||||||
| Decrease through classified as held for sale, investment property | InvestmentPropertyMember_1t∑ | ||||||||
| Increase (decrease) through other changes, investment property | InvestmentPropertyMember_1t∑ | ||||||||
| Total increase (decrease) in investment property{"AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty":"1.0","AcquisitionsThroughBusinessCombinationsInvestmentProperty":"1.0","IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty":"1.0","DepreciationInvestmentProperty":"-1.0","ImpairmentLossRecognisedInProfitOrLossInvestmentProperty":"-1.0","ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty":"1.0","GainsLossesOnFairValueAdjustmentInvestmentProperty":"1.0","TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty":"1.0","TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty":"1.0","DisposalsInvestmentProperty":"-1.0","DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty":"-1.0","IncreaseDecreaseThroughOtherChangesInvestmentProperty":"1.0"}real["AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty"] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2023: | |||||||||
| Investment property | InvestmentPropertyMember_1t∑ | ||||||||
Rental income from investment property, net of direct operating expense
| Year 2023 | |
|---|---|
| Rental income from investment property | |
| Direct operating expense from investment property | |
| Direct operating expense from investment property generating rental income | |
| Direct operating expense from investment property not generating rental income | |
| Direct operating expense from investment property{"DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome":"1.0","DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome":"1.0"}real[] | ∑ |
| Rental income from investment property, net of direct operating expense{"RentalIncomeFromInvestmentProperty":"1.0","DirectOperatingExpenseFromInvestmentProperty":"-1.0"}real["DirectOperatingExpenseFromInvestmentProperty"] | ∑ |
| Year 2023 | 31.12.2023 | |
|---|---|---|
| Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models | ||
| Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property | ||
| Disclosure of significant adjustments to valuation obtained | other | |
| Investment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale | ||
| Gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model | ||
| Depreciation rate, investment property, cost model | other | |
| Useful life measured as period of time, investment property, cost model | other |
Explanation of whether entity applied fair value model or cost model to measure investment property
Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business
Description of extent to which fair value of investment property is based on valuation by independent valuer
Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property
Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements
Description of investment property, at cost or in accordance with IFRS 16 within fair value model
Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model
Range of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16 within fair value model
Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model
Depreciation method, investment property, cost model
Description of useful life, investment property, cost model
Description of investment property where fair value information is unreliable, cost model
Explanation of why fair value cannot be reliably measured for investment property, cost model
Range of estimates within which fair value is likely to lie for investment property, cost model
Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business
Description of extent to which fair value of investment property is based on valuation by independent valuer
Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property
Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements
Description of investment property, at cost or in accordance with IFRS 16 within fair value model
Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model
Range of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16 within fair value model
Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model
Depreciation method, investment property, cost model
Description of useful life, investment property, cost model
Description of investment property where fair value information is unreliable, cost model
Explanation of why fair value cannot be reliably measured for investment property, cost model
Range of estimates within which fair value is likely to lie for investment property, cost model
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