Taxonomy Viewer


	Browse through 12,486,109 XBRL objects!
	Taxonomy Viewer
	Home	Info	Statistics	Feedback	XBRL Model Project

Index

Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals

Name	IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset
Namespace	http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefix	ifrs-full
Data type	xbrli:monetaryItemType
Period type	duration
Substitution Group	xbrli:item
Balance	credit
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
Increases in the present value of defined benefit obligation or net defined benefit liability resulting from business combinations should be tagged with a positive value; decreases resulting from business disposals should be tagged with a negative value. Increases in the fair value of plan assets resulting from business combinations represent a decrease in net defined benefit liability (equivalent to an increase in net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets resulting from business disposals represent an increase in the net defined benefit liability and should be tagged with a positive value.	en	http://www.xbrl.org/2003/role/commentaryGuidance	http://www.xbrl.org/2003/role/link
Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Business combinations [member]; Net defined benefit liability (asset)]	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Żieda (tnaqqis) fl-obbligazzjoni (assi) ta’ benefiċċju definit nett li tirriżulta mill-kombinamenti ta’ negozji u mid-disponimenti	mt	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Iż-żieda (it-tnaqqis) fl-obbligazzjoni (assi) ta’ benefiċċju definit nett li tirriżulta mill-kombinamenti ta’ negozji u mid-disponimenti. [Refer: Kombinamenti ta’ negozji [member]] Obbligazzjoni (assi) ta’ benefiċċju definit nett]	mt	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Żidiet fil-valur preżenti tal-obbligu ta’ benefiċċju definit jew tal-obbligazzjoni ta’ benefiċċju definit nett li jirriżultaw minn pagamenti mill-pjan jenħtieġ li jiġu ttaggjat b’valur pożittiv; tnaqqisiet li jirriżultaw minn disponimenti ta’ negozju jenħtieġ li jiġu ttaggjat b’valur negattiv Żidiet fil-valur ġust tal-assi tal-pjan li jirriżultaw minn kombinamenti ta’ negozju jirrappreżentaw tnaqqis f’obbligazzjoni ta’ benefiċċju definit nett (ekwivalenti għal żieda f’assi ta’ benefiċċju definit nett) u jenħtieġ li jiġu ttaggjat b’valur negattiv; tnaqqisiet fil-valur ġust tal-assi tal-pjan li jirriżultaw minn disponimenti ta’ negozju jirrappreżentaw tnaqqis f’obbligazzjoni ta’ benefiċċju definit nett u jenħtieġ li jiġu ttaggjat b’valur pożittiv.	mt	http://www.xbrl.org/2003/role/commentaryGuidance	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
Name	IAS	http://www.xbrl.org/2003/role/disclosureRef
Number	19	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2021-01-01	http://www.xbrl.org/2003/role/disclosureRef
Paragraph	141	http://www.xbrl.org/2003/role/disclosureRef
Subparagraph	h	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_h&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2021-03-24	http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

	Name	Relation Type	Role
	Changes in net defined benefit liability (asset) resulting from miscellaneous other changes [abstract] `ifrs-full:ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract`	domain-member	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480a
	`esma_technical:NullItems`	domain-member	http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment
	`esma_technical:NullItems`	domain-member	http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario
	Changes in net defined benefit liability (asset) resulting from miscellaneous other changes [abstract] `ifrs-full:ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480
	Increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes `ifrs-full:IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480