Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions

NameActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
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
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptionsenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in financial assumptionsenhttp://www.xbrl.org/2009/role/negatedLabelhttp://www.xbrl.org/2003/role/link
The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Zmanjšanje (povečanje) čiste obveznosti za določene zaslužke (sredstva določenega zaslužka), ki izhaja iz aktuarskih dobičkov (izgub) iz naslova sprememb finančnih predpostavkslhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Zmanjšanje (povečanje) čiste obveznosti za določene zaslužke (sredstva določenega zaslužka), ki izhaja iz aktuarskih dobičkov (izgub) iz naslova sprememb finančnih predpostavk, ki privedejo do ponovnega merjenja čiste obveznosti za določene zaslužke (sredstva določenega zaslužka). Finančne predpostavke obravnavajo na primer: (a) diskontno stopnjo; (b) raven zaslužkov, razen stroška zaslužkov, ki jih morajo plačati zaposlenci, in prihodnjo raven plač; (c) v primeru zdravstvenih nadomestil prihodnje zdravstvene stroške, tudi stroške obravnavanja terjatev (tj. stroške, ki nastanejo pri obdelavi in reševanju terjatev, vključno s plačili pravnih storitev in cenilcev); ter (d) davke, ki jih program plača na prispevke, ki se nanašajo na službovanje pred datumom poročanja, ali na zaslužke, ki izhajajo iz tega službovanja. [glej: Čista obveznost za določene zaslužke (sredstvo določenega zaslužka)]slhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Povečanje (zmanjšanje) čiste obveznosti za določene zaslužke (sredstva določenega zaslužka), ki izhaja iz aktuarskih izgub (dobičkov) iz naslova sprememb finančnih predpostavkslhttp://www.xbrl.org/2009/role/negatedLabelhttp://www.xbrl.org/2003/role/link

References

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IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph141http://www.xbrl.org/2003/role/disclosureRef
Subparagraphchttp://www.xbrl.org/2003/role/disclosureRef
Clauseiiihttp://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_c_iii&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