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

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

Labels

TextLangRoleContainer 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.enhttp://www.xbrl.org/2003/role/commentaryGuidancehttp://www.xbrl.org/2003/role/link
Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposalsenhttp://www.xbrl.org/2003/role/labelhttp://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)]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Povećanje (smanjenje) neto obveze (imovine) za definirana primanja koje je posljedica poslovnih spajanja i otuđenjahrhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Povećanje (smanjenje) neto obveze (imovine) za definirana primanja koje je posljedica poslovnih spajanja i otuđenja. [Refer.: Poslovna spajanja [member]; Neto obveza (imovina) za definirana primanja]hrhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Povećanja sadašnje vrijednosti obveze za definirana primanja ili neto obveze za definirana primanja koja su rezultat poslovnih spajanja trebalo bi označiti kao pozitivnu vrijednost; smanjenja koja su rezultat poslovnih otuđenja trebalo bi označiti kao negativnu vrijednost. Povećanja fer vrijednosti imovine plana koja su rezultat poslovnih spajanja predstavljaju smanjenje neto obveze za definirana primanja (ekvivalentno povećanju neto imovine za definirana primanja) i trebalo bi ih označiti kao negativnu vrijednost; smanjenja fer vrijednosti imovine plana koja su rezultat poslovnih otuđenja predstavljaju povećanje neto obveze za definirana primanja i trebalo bi ih označiti kao negativnu vrijednost.hrhttp://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
Subparagraphhhttp://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_h&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