Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)

NameActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
Namespacehttp://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Actuarial losses (gains) arising from changes in financial assumptions, net defined benefit liability (asset)enhttp://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
Aktuārie guvumi (zaudējumi), kas izriet no finanšu pieņēmumu izmaiņām — definēto neto pabalstu saistības (aktīvi)lvhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Definēto neto pabalstu saistību (aktīvu) samazinājums (palielinājums), kas rodas no aktuāriem guvumiem (zaudējumiem), kuri izriet no finanšu pieņēmumu izmaiņām, kuras rezultējas definēto neto pabalstu saistību (aktīvu) atkārtotā novērtējumā. Finanšu pieņēmumos aplūko, piemēram, šādus aspektus: a) diskonta likme; b) pabalstu līmeņi, izņemot pabalstu izmaksas, kas jāsedz darbiniekiem, un algas nākotnē; c) medicīnisko pabalstu gadījumā — medicīniskās izmaksas nākotnē, tajā skaitā apstrādes izmaksas (t. i., izmaksas, kas izriet no prasījumu apstrādes un nokārtošanas, ietverot juridiskās un apdrošināšanas inspektoru maksas); un d) saskaņā ar plānu maksājamie nodokļi par iemaksām, kas saistītas ar darbu pirms pārskata datuma, vai par pabalstiem, kuri izriet no šī darba. [Skatīt: Definētu neto pabalstu saistības (aktīvi)]lvhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
Number19http://www.xbrl.org/2003/role/disclosureRef
IssueDate2019-01-01http://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-2019-en-r&anchor=para_141_c_iii&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2019-03-27http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480a
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esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario
ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480
ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480