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IFRS Disclosure Guide
44. Notes - Service concession arrangements
Disclosure of service concession arrangements
| Year 2026 | |
|---|---|
| Disclosure of detailed information about service concession arrangements | other |
| Disclosure of detailed information about service concession arrangements | |
| Disclosure of detailed information about service concession arrangements | |
| Service concession arrangements | |
| other | |
| Revenue recognised on exchanging construction services for financial asset, operating | |
| Revenue recognised on exchanging construction services for intangible asset, operating | |
| Profit (loss) recognised on exchanging construction services for financial asset | |
| Profit (loss) recognised on exchanging construction services for intangible asset |
Disclosure of detailed information about service concession arrangements
Disclosure of detailed information about service concession arrangements
Disclosure of detailed information about service concession arrangements
Description of service concession arrangement
Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows
Explanation of nature and extent of rights to use specified assets
Explanation of nature and extent of obligations to provide or rights to expect provision of services
Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment
Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period
Explanation of nature and extent of renewal and termination options
Explanation of nature and extent of other rights and obligations
Description of changes in service concession arrangement
Explanation of how service concession arrangement has been classified
Disclosure of detailed information about service concession arrangements
Disclosure of detailed information about service concession arrangements
Description of service concession arrangement
Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows
Explanation of nature and extent of rights to use specified assets
Explanation of nature and extent of obligations to provide or rights to expect provision of services
Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment
Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period
Explanation of nature and extent of renewal and termination options
Explanation of nature and extent of other rights and obligations
Description of changes in service concession arrangement
Explanation of how service concession arrangement has been classified
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