Taxonomy Viewer


	Browse through 12,486,109 XBRL objects!
	Taxonomy Viewer
	Home	Info	Statistics	Feedback	XBRL Model Project

Index

Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)

Name	InterestExpenseIncomeNetDefinedBenefitLiabilityAsset
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	credit
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
Interest expense on the defined benefit obligation represents an increase in net defined benefit liability and should be tagged with a positive value. Interest income on the plan assets represents a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a negative value. Interest on the effect of the asset ceiling represents an increase in net defined benefit liability and should be tagged with a positive value.	en	http://www.xbrl.org/2003/role/commentaryGuidance	http://www.xbrl.org/2003/role/link
Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Увеличение (намаление) на нетния пасив (актив) по план с дефинирани доходи, произтичащо от разходи (приходи) за (от) лихви	bg	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Увеличението (намалението) на нетния пасив (актив) по план с дефинирани доходи, произлизащи от изминалото време. [вж. Разходи за лихви; Нетен пасив (актив) по план с дефинирани доходи]	bg	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Разходите за лихви по задължението за изплащане на дефинирани доходи представляват увеличение на нетния пасив по плана с дефинирани доходи и следва да се маркират с положителна величина. Приходите от лихви по активите на плана представляват намаление на нетния пасив по плана с дефинирани доходи (равностойно на увеличение на нетния актив по плана с дефинирани доходи) и следва да се маркират с отрицателна величина. Лихвите върху ефекта от тавана на актива представляват увеличение на нетния пасив по план с дефинирани доходи и следва да се маркират с положителна величина.	bg	http://www.xbrl.org/2003/role/commentaryGuidance	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	b	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_b&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2021-03-24	http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

	Name	Relation Type	Role
	Changes in net defined benefit liability (asset) resulting from expense (income) in profit or loss [abstract] `ifrs-full:ChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstract`	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
	Changes in net defined benefit liability (asset) resulting from expense (income) in profit or loss [abstract] `ifrs-full:ChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstract`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480
	Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss `ifrs-full:IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480