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IFRS Disclosure Guide

33. Notes - Investment property

Disclosure of investment property


Disclosure of detailed information about investment property
 
MeasurementnoneCarrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnoneTypes of investment propertynone
At costnoneFair value modelnoneGross carrying amountnoneAccumulated depreciation, amortisation and impairmentnoneInvestment property completednetInvestment property under construction or developmentnetTotal for Investment property{"InvestmentPropertyCompletedMember":"1","InvestmentPropertyUnderConstructionOrDevelopmentMember":"1"}net[]
At fair valuenoneAt cost within fair value modelnoneAt cost or in accordance with IFRS 16 within fair value modelnoneAccumulated depreciation and amortisationnoneAccumulated impairmentnone
For the year 2017: 
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","AdditionsFromAcquisitionsInvestmentProperty":"1"}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","AcquisitionsThroughBusinessCombinationsInvestmentProperty":"1","IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty":"1","DepreciationInvestmentProperty":"-1","ImpairmentLossRecognisedInProfitOrLossInvestmentProperty":"-1","ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty":"1","GainsLossesOnFairValueAdjustmentInvestmentProperty":"1","TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty":"1","TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty":"1","DisposalsInvestmentProperty":"-1","DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty":"-1","IncreaseDecreaseThroughOtherChangesInvestmentProperty":"1"}real["AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty"]          
At 31.12.2017: 
Investment property         InvestmentPropertyMember_1t 

Rental income from investment property, net of direct operating expense

 Year 2017
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","DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome":"1"}real[] 
Rental income from investment property, net of direct operating expense{"RentalIncomeFromInvestmentProperty":"1","DirectOperatingExpenseFromInvestmentProperty":"-1"}real["DirectOperatingExpenseFromInvestmentProperty"] 
 Year 201731.12.2017
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  
Investment property carried at cost within fair value model, at time of sale  
Gains (losses) on disposals of investment property carried at cost within fair value model  
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  
Explanation of whether entity applied fair value model or cost model to measure investment property
Explanation of circumstances under which operating leases classified as 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
Disclosure of significant adjustments to valuation obtained
Description of investment property, at cost within fair value model
Explanation of why fair value cannot be reliably measured for investment property, at cost within fair value model
Range of estimates within which fair value is likely to lie for investment property, at cost within fair value model
Explanation of disposal of investment property carried at cost within fair value model
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
Useful lives or depreciation rates, 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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