Actuarial assumption of medical cost trend rates

NameActuarialAssumptionOfMedicalCostTrendRates
Namespacehttps://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-smes
Prefixifrs-smes
Data typedtr-types:percentItemType
Period typeinstant
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Medical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. [Refer: Defined benefit obligation, at present value]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Actuarial assumption of medical cost trend ratesenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRS for SMEshttp://www.xbrl.org/2003/role/disclosureRef
IssueDate2022-03-24http://www.xbrl.org/2003/role/disclosureRef
Paragraph28.41http://www.xbrl.org/2003/role/disclosureRef
Subparagraphkhttp://www.xbrl.org/2003/role/disclosureRef
Clauseivhttp://www.xbrl.org/2003/role/disclosureRef
URIhttps://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_28.41_k_iv&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2022-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-smes:DisclosureOfDefinedBenefitPlansLineItems
domain-memberhttps://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-834480
ifrs-smes:DisclosureOfDefinedBenefitPlansLineItems
parent-childhttps://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-834480