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

Name	ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
Namespace	http://xbrl.ifrs.org/taxonomy/2020-03-16/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
Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Actuarial losses (gains) arising from changes in financial assumptions, net defined benefit liability (asset)	en	http://www.xbrl.org/2009/role/negatedLabel	http://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)]	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Актюерски печалби (загуби), произтичащи от промени във финансовите допускания, нетен пасив (актив) по план с дефинирани доходи	bg	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Намалението (увеличението) на нетния пасив (актив) по план с дефинирани доходи, дължащо се на актюерските печалби (загуби) поради промени във финансовите допускания, които водят до преоценки на нетния пасив (актив) по плана с дефинирани доходи. Финансовите допускания се отнасят до такива въпроси като: а) нормата на дисконтиране; б) нивата на доходите, с изключение на всички разходи за тях, които се покриват от наетите лица, и бъдещи заплати; в) в случай на доходи, свързани с медицинско обслужване, бъдещи разходи за медицинско обслужване, включително разходи за разглеждане на претенциите (т.е. разходите, които ще бъдат направени при разглеждането и разрешаването на претенциите, включително правни такси и възнаграждения на специалистите по определяне на обезщетенията по претенции); и г) дължимите от плана данъци върху вноските, свързани с трудовия стаж, преди датата на отчитане, или доходи, произтичащи от този трудов стаж. [вж. Нетен пасив (актив) по план с дефинирани доходи]	bg	http://www.xbrl.org/2003/role/documentation	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	2020-01-01	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
Clause	iii	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_141_c_iii&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2020-01-01	http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

	Name	Relation Type	Role
	Gain (loss) on remeasurement, net defined benefit liability (asset) [abstract] `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
	Gain (loss) on remeasurement, net defined benefit liability (asset) [abstract] `ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480
	Gain (loss) on remeasurement, net defined benefit liability (asset) `ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480