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IFRS Disclosure Guide
34. Notes - Investment property
Disclosure of investment property
Disclosure of detailed information about investment property
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure of detailed information about investment property | ||
| Disclosure of detailed information about investment property | ||
| Measurement | ||
| Measurement | other | |
| other | ||
| Fair value model | other | |
| At fair value | other | |
| At cost or in accordance with IFRS 16 within fair value model | other | |
| Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount | ||
| other | ||
| Gross carrying amount | other | |
| Accumulated depreciation, amortisation and impairment | other | |
| Accumulated depreciation and amortisation | other | |
| Accumulated impairment | other | |
| Types of investment property | other | |
| Investment property completed | other | |
| Investment property under construction or development | other | |
| Disclosure of detailed information about investment property | ||
| Changes in investment property | ||
| Additions, investment property | ||
| Additions from subsequent expenditure recognised as asset, investment property | ||
| Additions from acquisitions, investment property | ||
| {"AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty":"1.0","AdditionsFromAcquisitionsInvestmentProperty":"1.0"}real[] | ∑ | |
| Acquisitions through business combinations, investment property | ||
| Increase (decrease) through net exchange differences, investment property | ||
| Depreciation, investment property | ||
| Impairment loss recognised in profit or loss, investment property | ||
| Gains (losses) on fair value adjustment, investment property | ||
| Transfer from (to) inventories and owner-occupied property, investment property | ||
| Transfer from investment property under construction or development, investment property | ||
| Disposals, investment property | ||
| Increase (decrease) through other changes, investment property | ||
| 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"] | ∑ | |
| Investment property |
Explanation of whether entity applied fair value model or cost model to measure investment property
| Year 2026 | |
|---|---|
| Entity applied fair value model or cost model to measure investment property | other |
Rental income from investment property, net of direct operating expense
| Year 2026 | |
|---|---|
| Rental income from investment property | |
| Direct operating expense from investment property | |
| Direct operating expense from investment property generating rental income, operating | |
| Direct operating expense from investment property not generating rental income, operating | |
| {"DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome":"1.0","DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome":"1.0"}real[] | ∑ |
| Rental income from investment property, net of direct operating expense, operating{"RentalIncomeFromInvestmentProperty":"1.0","DirectOperatingExpenseFromInvestmentProperty":"-1.0"}real["DirectOperatingExpenseFromInvestmentProperty"] | ∑ |
| Year 2026 | 31.12.2026 | |
|---|---|---|
| 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 | |
| Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model | ||
| 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 method, investment property, cost model | ||
| Depreciation method, investment property, cost model, categorical | other | |
| other | ||
| Useful life measured as period of time, investment property, cost model | other | |
| Fair value of investment property when entity applies 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
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 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
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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