Past service cost, defined benefit plans

NamePastServiceCostDefinedBenefitPlans
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
Past service cost, defined benefit plansenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount of expense (income) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Post-employment benefit expense in profit or loss, defined benefit plans; Defined benefit plans [member]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from past service cost]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Stroški iz naslova preteklega službovanja, programi z določenimi zaslužkislhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Znesek odhodkov (prihodkov), ki izhajajo iz stroškov iz naslova preteklega službovanja. Stroški preteklega službovanja so sprememba sedanje vrednosti obvez za določene zaslužke za službovanje zaposlencev v prejšnjih obdobjih, ki izhaja iz popravka programa (uvedba, umik ali spremembe programa z določenimi zaslužki) ali omejitve (podjetje bistveno zmanjša število zaposlencev, ki so vključeni v program). [glej: Odhodki za pozaposlitvene zaslužke v poslovnem izidu, programi z določenimi zaslužki; Programi z določenimi zaslužki [member]] [primerjaj: Povečanje (zmanjšanje) čiste obveznosti za določene zaslužke (sredstva določenega zaslužka), ki izhaja iz stroškov iz naslova preteklega službovanja]slhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIAShttp://www.xbrl.org/2009/role/commonPracticeRef
Number19http://www.xbrl.org/2009/role/commonPracticeRef
IssueDate2021-01-01http://www.xbrl.org/2009/role/commonPracticeRef
Paragraph135http://www.xbrl.org/2009/role/commonPracticeRef
Subparagraphbhttp://www.xbrl.org/2009/role/commonPracticeRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_135_b&doctype=Standardhttp://www.xbrl.org/2009/role/commonPracticeRef
URIDate2021-03-24http://www.xbrl.org/2009/role/commonPracticeRef

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