Index Index

Decrease (increase) in net defined benefit liability (asset) resulting from payments from plan

NamePaymentsFromPlanNetDefinedBenefitLiabilityAsset
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from payments from plan should be tagged with a positive value. Decreases in the fair value of plan assets resulting from payments from plan represent an increase in net defined benefit liability (equivalent to a decrease in net defined benefit asset) and should be tagged with a negative value.enhttp://www.xbrl.org/2003/role/commentaryGuidancehttp://www.xbrl.org/2003/role/link
Decrease (increase) in net defined benefit liability (asset) resulting from payments from planenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Increase (decrease) in net defined benefit liability (asset) resulting from payments from planenhttp://www.xbrl.org/2009/role/negatedLabelhttp://www.xbrl.org/2003/role/link
The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Намаление (увеличение) на нетния пасив (актив) по план с дефинирани доходи, произтичащо от плащанията по планаbghttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Намалението (увеличението) на нетния пасив (актив) по план с дефинирани доходи, произтичащо от плащанията по плана. [вж. Нетен пасив (актив) по план с дефинирани доходи]bghttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Увеличение (намаление) на нетния пасив (актив) по план с дефинирани доходи, произтичащо от плащанията по планаbghttp://www.xbrl.org/2009/role/negatedLabelhttp://www.xbrl.org/2003/role/link
Намаленията на настоящата стойност на задължение за изплащане на дефинирани доходи или нетния пасив по план с дефинирани доходи, произтичащи от плащанията по плана, следва да се маркиратс положителна величина. Намаленията на справедливата стойност на активите по план, произтичащи от плащанията по плана, представляват увеличение на нетния пасив по плана с дефинирани доходи (равностойно на намаление на нетния актив по плана с дефинирани доходи) и следва да се маркират с отрицателна величина.bghttp://www.xbrl.org/2003/role/commentaryGuidancehttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
Number19http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph141http://www.xbrl.org/2003/role/disclosureRef
Subparagraphghttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_g&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

NameRelation TypeRole
ifrs-full:PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480a
ifrs-full:PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480

Related Parent Concepts

NameRelation TypeRole
ifrs-full:ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480a
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario
ifrs-full:ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480
ifrs-full:IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480

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