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Basis of Presentation (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Basis of Presentation |
Schedule of amendments to IFRS | Effective date in 2017
|  |  |  | Mandatory application for annual periods
Standards |  |  |  | IASB effective date |  | EU effective date
IAS 12 |  | Recognition of Deferred Tax Assets for Unrealized Losses (issued on 19 January 2016) |  | 1 January 2017 |  | 1 January 2017 |
IAS 7 |  | Disclosure Initiative (issued on 29 January 2016) |  | 1 January 2017 |  | 1 January 2017 |
Various |  | Annual improvements to IFRSs 2014 - 2016 cycle (issued on 8 December 2016) - IFRS 12 |  | 1 January 2017 |  | 1 January 2017 |
Effective date in 2018
|  |  |  | Mandatory application for annual periods beginning on or after:
Standards |  |  |  | IASB effective date |  | EU effective date
IFRS 15 |  | Revenue from contracts with Customers (issued on 28 May 2014) |  | 1 January 2018 |  | 1 January 2018
IFRS 15 |  | Clarification to IFRS15 Revenue from Contracts with Customers (issued on 12 April 2016) |  | 1 January 2018 |  | 1 January 2018
IFRS 9 |  | Financial instruments (issued on 24 July 2014) |  | 1 January 2018 |  | 1 January 2018
IFRS 2 |  | Classification and Measurement of Share-based Payment Transactions (issued on 20 June 2016) |  | 1 January 2018 |  | 1 January 2018
IFRS 4 IFRS 9 |  | Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (issued on 12 September 2016) |  | 1 January 2018 |  | 1 January 2018
IFRIC 22 |  | IFRIC 22 Interpretation: Foreign currency translations and Advance Consideration (issued on 8 December 2016) |  | 1 January 2018 |  | 1 January 2018
IAS 40 |  | Amendments to IAS 40: Transfers of Investment Property (issued on 8 December 2016) |  | 1 January 2018 |  | 1 January 2018
Various |  | Annual improvements to IFRSs 2014 - 2016 cycle (issued on 8 December 2016) |  | 1 January 2018 |  | 1 January 2018
Effective in 2019
|  |  |  | Mandatory application for annual periods beginning on or after:
Standards |  |  |  | IASB effective date |  | EU effective date
IFRS 16 |  | Leases (Issued on 13 January 2016) |  | 1 January 2019 |  | 1 January 2019
IFRIC 23 |  | Uncertainty over Income Tax Treatments (issued on 7 June 2017) |  | 1 January 2019 |  | 1 January 2019
IFRS 9 |  | Prepayment Features with Negative Compensation (issued on 12 October 2017) |  | 1 January 2019 |  | 1 January 2019
IAS 28 |  | Long-term interests in Associates and Joint Ventures (issued on 12 October 2017) |  | 1 January 2019 |  | 1 January 2019
Various |  | Annual Improvements to IFRS Standards 2015-2017 Cycle (issued on 12 December 2017) |  | 1 January 2019 |  | 1 January 2019
IAS 19 |  | Plan Amendment, Curtailment or Settlement (issued on 7 February 2018) |  | 1 January 2019 |  | 1 January 2019
Summary of impact in reserves due to IFRS 9 |
|  | Thousand of Euros
|  |  |  |  |  | Impact
Senior Unsecured Noted |  | IAS 39 |  | IFRS 9 |  | 01/01/2018
Total Debt |  | 853,667 |  | 1,000,000 |  | 146,333
Deferred Expenses |  |  |  |  |  | (41,035)
Negative Impact in reserves |  |  |  |  |  | 105,298
|  | Thousand of Euros
|  |  |  |  |  | Impact
Senior Secured Debt |  | IAS 39 |  | IFRS 9 |  | 01/01/2018
Total Debt |  | 3,375,157 |  | 3,226,244 |  | (148,913)
Deferred Expenses |  |  |  |  |  | 18,979
Positive impact in reserves |  |  |  |  |  | (129,934)
|  | Thousand of Euros
|  |  |  |  |  | Impact
Total Impact |  | IAS 39 |  | IFRS 9 |  | 01/01/2018
Total Debt |  | 4,228,824 |  | 4,226,244 |  | (2,580)
Deferred Expenses |  |  |  |  |  | (22,056)
Positive impact in reserves |  |  |  |  |  | (24,636)
Schedule of lease agreements period |
|  | Average lease term
Buildings and warehouses |  | 10 to 15 years
Donor centers |  | 13 to 15 years
PCs and hardware |  | 3 to 5 years
Machinery |  | 4 to 5 years
Vehicles |  | 3 to 5 years
Summary of reconciliation of lease liabilities for buildings and warehouses in relation to leases which had previously been classified as operating leases under IAS 17 and lease liabilities under IFRS 16 |
|  | 01/01/2019
|  | Thousands of Euros
Operating lease commitments existing as at 31 December 2018 |  | 400,579
Periods covered by an option to extend the lease by the Group |  | 579,261
Discounting using the Group's incremental borrowing rate |  | (311,116)
finance lease liabilities recognised as at 31 December 2018 |  | 1,395
Short-term leases recognised on a straight-line basis as expense |  | (4,822)
Others |  | (349)
Lease liability recognised as at 1 January 2019 |  | 664,948
Schedule of standards issued but not effective in 2019 | Standards issued but not effective in 2019
|  |  |  | Mandatory |  | Mandatory
|  |  |  | application for annual |  | application for annual
|  |  |  | periods beginning on |  | periods beginning on
|  |  |  | or after: |  | or after:
Standards |  |  |  | IASB effective date |  | EU effective date
IAS 1 |  | Definition of material (issued on 31 October 2018) |  | 1 January 2020 |  | 1 January 2020
IAS 8 |  |  |  |  |  |
|  | Amendments to references to the Conceptual Framework in |  |  |  |
Various |  | IFRS Standards (issued on 29 March 2018) |  | 1 January 2020 |  | 1 January 2020
IFRS 3 |  | Amendment to IFRS 3: Business combinations (issued on 22 October 2018) |  | 1 January 2020 |  | pending
IFRS 9 |  |  |  |  |  |
IAS 39 |  | Interest rate benchmark reform (issued on 26 September 2019) |  | 1 January 2020 |  | 1 January 2020
IFRS 7 |  |  |  |  |  |
IFRS 17 |  | Insurance Contracts (issued on 18 May 2017) |  | 1 January 2021 |  | pending

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- Definition The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Paragraph C12 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C -URIDate 2019-03-27 + Details
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