IndexDecrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income
| Name | GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:monetaryItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from gain on remeasurement in other comprehensive income should be tagged with a positive value; increases resulting from loss on remeasurement should be tagged with a negative value. Increases in the fair value of plan assets resulting from gain on remeasurement in other comprehensive income represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value; decreases in fair value of plan assets resulting from loss on remeasurement should be tagged with a negative value. | en | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
| Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Total increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on remeasurement in other comprehensive income | en | http://www.xbrl.org/2009/role/negatedTotalLabel | http://www.xbrl.org/2003/role/link |
| The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Tnaqqis (żieda) fl-obbligazzjoni (assi) ta’ benefiċċju definit nett li jirriżulta mill-qligħ (telf) meta jitkejjel mill-ġdid f’introjtu komprensiv ieħor | mt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| It-tnaqqis (iż-żieda) f’obbligazzjoni (assi) ta’ benefiċċju definit nett li tirriżulta mill-kejl mill-ġdid ta’ dik l-obbligazzjoni (dak l-assi) ta’ benefiċċju definit nett. [Refer: Obbligazzjoni (assi) ta’ benefiċċju definit nett] | mt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| It-tnaqqis fil-valur preżenti tal-obbligu ta’ benefiċċju definit jew tal-obbligazzjoni ta’ benefiċċju definit nett li jirriżulta mill-qligħ minn kejl mill-ġdid f’introjtu komprensiv ieħor jenħtieġ li jiġi ttaggjat b’valur pożittiv; iż-żidiet li jirriżultaw minn telf minn kejl mill-ġdid jenħtieġ li jiġu ttaggjati b’valur negattiv. Żidiet fil-valur ġust tal-assi tal-pjan li jirriżultaw minn qligħ minn kejl mill-ġdid f’introjtu komprenżiv ieħor jirrappreżentaw tnaqqis fl-obbligazzjoni ta’ benefiċċju definit nett (ekwivalenti għal żieda f’assi ta’ benefiċċju definit nett) u jenħtieġ li jiġu ttaggjati b’valur pożittiv; tnaqqis fil-valur ġust tal-assi tal-pjan li jirriżulta minn telf minn kejl mill-ġdid jenħtieġ li jiġi ttaggjat b’valur negattiv. | mt | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
| Żieda (tnaqqis) totali fl-obbligazzjoni (fl-assi) ta’ benefiċċju definit nett li tirriżulta minn telf (qligħ) minn kejl mill-ġdid f’introjtu ieħor komprensiv | mt | http://www.xbrl.org/2009/role/negatedTotalLabel | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IAS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 19 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 141 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | c | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_c&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
Related Child Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |
| ifrs-full:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |
| ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |
| ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |
| ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
| ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract | domain-member | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480a |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |
| ifrs-full:IncreaseDecreaseInNetDefinedBenefitLiabilityAsset | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |