Net defined benefit liability (asset)

NameLiabilityAssetOfDefinedBenefitPlans
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
When used in combination with members of the ‘Net defined benefit liability (asset)’ axis: the present value of a defined benefit obligation increases net defined benefit liability and should be tagged with a positive value; plan assets reduce net defined benefit liability (they increase a net defined benefit asset) and should be tagged with a negative value; the effect of the asset ceiling increases net defined benefit liability (asset) and should be tagged with a positive value.enhttp://www.xbrl.org/2003/role/commentaryGuidancehttp://www.xbrl.org/2003/role/link
Net defined benefit liability (asset)enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Net defined benefit liability (asset) at beginning of periodenhttp://www.xbrl.org/2003/role/periodStartLabelhttp://www.xbrl.org/2003/role/link
Net defined benefit liability (asset) at end of periodenhttp://www.xbrl.org/2003/role/periodEndLabelhttp://www.xbrl.org/2003/role/link
The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Obbligazzjoni (assi) ta’ benefiċċju definit nettmthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
L-ammont ta’ defiċit jew ta’ surplus fi pjan ta’ benefiċċju definit, aġġustat għal kwalunkwe effett tal-limitazzjoni ta’ assi ta’ benefiċċju definit nett għal-limitu massimu tal-assi. [Refer: Pjanijiet ta’ benefiċċju definit [member]]mthttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Meta użat f’kombinament ma’ membri tal-axis “Obbligazzjoni (assi) netta ta’ benefiċċju definit”: il-valur preżenti ta’ obbligazzjoni ta’ benefiċċju definit iżid l-obbligazzjoni netta ta’ benefiċċju definit u jenħtieġ li jiġi ttaggjat b’valur pożittiv; assi ta’ pjan jnaqqsu l-obbligazzjoni netta ta’ benefiċċju definit (iżidu assi nett ta’ benefiċċju definit) u jenħtieġ li jiġi ttaggjat b’valur negattiv; l-effett ta’ limitu massimu ta’ assi jżid l-obbligazzjoni (assi) netta ta’ benefiċċju definit u jenħtieġ li jiġi ttaggjat b’valur pożittiv.mthttp://www.xbrl.org/2003/role/commentaryGuidancehttp://www.xbrl.org/2003/role/link
Obbligazzjoni (assi) ta’ benefiċċju definit nett fil-bidu tal-perjodumthttp://www.xbrl.org/2003/role/periodStartLabelhttp://www.xbrl.org/2003/role/link
Obbligazzjoni (assi) ta’ benefiċċju definit nett fi tmiem il-perjodumthttp://www.xbrl.org/2003/role/periodEndLabelhttp://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
Paragraph140http://www.xbrl.org/2003/role/disclosureRef
Subparagraphahttp://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_140_a&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
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