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[834480] Notes - Employee benefits

Dimensional Model

Primary Items

Type	including
Role	https://xbrl.ifrs.org/role/ifrs/ias_19_2022-03-24_role-834480

Type	Element
Hypercube	Disclosure of defined benefit plans [table] `ifrs-full:DisclosureOfDefinedBenefitPlansTable`
Explicit	Defined benefit plans [axis] `ifrs-full:DefinedBenefitPlansAxis`
Member	Defined benefit plans [member] `ifrs-full:DefinedBenefitPlansMember`
Member	Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member] `ifrs-full:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember`
Member	Multi-employer defined benefit plans [member] `ifrs-full:MultiemployerDefinedBenefitPlansMember`
Member	State defined benefit plans [member] `ifrs-full:StateDefinedBenefitPlansMember`
Member	Defined benefit plans that share risks between entities under common control [member] `ifrs-full:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember`
Explicit	Geographical areas [axis] `ifrs-full:GeographicalAreasAxis`
Member	Geographical areas [member] `ifrs-full:GeographicalAreasMember`
Explicit	Characteristics of defined benefit plans [axis] `ifrs-full:CharacteristicsOfDefinedBenefitPlansAxis`
Member	Characteristics of defined benefit plans [member] `ifrs-full:CharacteristicsOfDefinedBenefitPlansMember`
Member	Pension defined benefit plans [member] `ifrs-full:PensionDefinedBenefitPlansMember`
Member	Flat salary pension defined benefit plans [member] `ifrs-full:FlatSalaryPensionDefinedBenefitPlansMember`
Member	Final salary pension defined benefit plans [member] `ifrs-full:FinalSalaryPensionDefinedBenefitPlansMember`
Member	Post-employment medical defined benefit plans [member] `ifrs-full:PostemploymentMedicalDefinedBenefitPlansMember`
Explicit	Regulatory environments [axis] `ifrs-full:RegulatoryEnvironmentsAxis`
Member	Regulatory environments [member] `ifrs-full:RegulatoryEnvironmentsMember`
Explicit	Segments [axis] `ifrs-full:SegmentsAxis`
Member	Segments [member] `ifrs-full:SegmentsMember`
Member	Reportable segments [member] `ifrs-full:ReportableSegmentsMember`
Explicit	Funding arrangements of defined benefit plans [axis] `ifrs-full:FundingArrangementsOfDefinedBenefitPlansAxis`
Member	Funding arrangements of defined benefit plans [member] `ifrs-full:FundingArrangementsOfDefinedBenefitPlansMember`
Member	Wholly unfunded defined benefit plans [member] `ifrs-full:WhollyUnfundedDefinedBenefitPlansMember`
Member	Wholly or partly funded defined benefit plans [member] `ifrs-full:WhollyOrPartlyFundedDefinedBenefitPlansMember`
Explicit	Maturity [axis] `ifrs-full:MaturityAxis`
Member	Aggregated time bands [member] `ifrs-full:AggregatedTimeBandsMember`

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Label/QName
Disclosure of defined benefit plans [abstract] `ifrs-full:DisclosureOfDefinedBenefitPlansAbstract`
Disclosure of defined benefit plans [line items] `ifrs-full:DisclosureOfDefinedBenefitPlansLineItems`
Description of type of plan `ifrs-full:DescriptionOfTypeOfPlan`
Description of nature of benefits provided by plan `ifrs-full:DescriptionOfNatureOfBenefitsProvidedByPlan`
Description of regulatory framework in which plan operates `ifrs-full:DescriptionOfRegulatoryFrameworkInWhichPlanOperates`
Description of effect of regulatory framework on plan `ifrs-full:DescriptionOfEffectOfRegulatoryFrameworkOnPlan`
Description of any other entity's responsibilities for governance of plan `ifrs-full:DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan`
Description of risks to which plan exposes entity `ifrs-full:DescriptionOfRisksToWhichPlanExposesEntity`
Description of significant concentrations of risk related to plan `ifrs-full:DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan`
Description of plan amendments, curtailments and settlements `ifrs-full:DescriptionOfPlanAmendmentsCurtailmentsAndSettlements`
Surplus (deficit) in plan [abstract] `ifrs-full:SurplusDeficitInPlanAbstract`
Defined benefit obligation, at present value `ifrs-full:DefinedBenefitObligationAtPresentValue`
Plan assets, at fair value `ifrs-full:PlanAssetsAtFairValue`
Surplus (deficit) in plan `ifrs-full:SurplusDeficitInPlan`
Post-employment benefit expense in profit or loss, defined benefit plans [abstract] `ifrs-full:PostemploymentBenefitExpenseDefinedBenefitPlansAbstract`
Administration costs not reflected in return on plan assets, defined benefit plans `ifrs-full:AdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlans`
Current service cost, defined benefit plans `ifrs-full:CurrentServiceCostDefinedBenefitPlans`
Interest expense (income), defined benefit plans [abstract] `ifrs-full:InterestExpenseIncomeDefinedBenefitPlansAbstract`
Interest expense, defined benefit plans `ifrs-full:InterestExpenseDefinedBenefitPlans`
Interest income, defined benefit plans `ifrs-full:InterestIncomeDefinedBenefitPlans`
Interest expense (income), defined benefit plans `ifrs-full:InterestExpenseIncomeDefinedBenefitPlans`
Past service cost and losses (gains) arising from settlements, defined benefit plans [abstract] `ifrs-full:PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlansAbstract`
Past service cost, defined benefit plans `ifrs-full:PastServiceCostDefinedBenefitPlans`
Gains (losses) arising from settlements, defined benefit plans `ifrs-full:GainsLossesArisingFromSettlementsDefinedBenefitPlans`
Past service cost and losses (gains) arising from settlements, defined benefit plans `ifrs-full:PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlans`
Post-employment benefit expense in profit or loss, defined benefit plans `ifrs-full:PostemploymentBenefitExpenseDefinedBenefitPlans`
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract] `ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract`
Return on plan assets excluding interest income or expense, net of tax, defined benefit plans `ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans`
Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans `ifrs-full:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans`
Actuarial gains (losses) arising from changes in financial assumptions, net of tax, defined benefit plans `ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans`
Actuarial gains (losses) arising from experience adjustments, net of tax, defined benefit plans `ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans`
Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net of tax, defined benefit plans `ifrs-full:GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans`
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans `ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans`
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans [abstract] `ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract`
Return on plan assets excluding interest income or expense, before tax, defined benefit plans `ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans`
Actuarial gains (losses) arising from changes in demographic assumptions, before tax, defined benefit plans `ifrs-full:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans`
Actuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plans `ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans`
Actuarial gains (losses) arising from experience adjustments, before tax, defined benefit plans `ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans`
Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, before tax, defined benefit plans `ifrs-full:GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans`
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans `ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans`
Description of link between reimbursement right and related obligation `ifrs-full:DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation`
Description of how entity determined maximum economic benefit available `ifrs-full:DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable`
Entity's own financial instruments included in fair value of plan assets `ifrs-full:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets`
Property occupied by entity included in fair value of plan assets `ifrs-full:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets`
Other assets used by entity included in fair value of plan assets `ifrs-full:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets`
Actuarial assumption of discount rates `ifrs-full:ActuarialAssumptionOfDiscountRates`
Actuarial assumption of expected rates of salary increases `ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases`
Actuarial assumption of medical cost trend rates `ifrs-full:ActuarialAssumptionOfMedicalCostTrendRates`
Actuarial assumption of expected rates of pension increases `ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreases`
Actuarial assumption of expected rates of inflation `ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation`
Actuarial assumption of mortality rates `ifrs-full:ActuarialAssumptionOfMortalityRates`
Actuarial assumption of retirement age `ifrs-full:ActuarialAssumptionOfRetirementAge2019`
Actuarial assumption of life expectancy after retirement `ifrs-full:ActuarialAssumptionOfLifeExpectancyAfterRetirement2019`
Other material actuarial assumptions `ifrs-full:OtherMaterialActuarialAssumptions`
Description of asset-liability matching strategies used by plan or entity to manage risk `ifrs-full:DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk`
Description of funding arrangements and funding policy that affect future contributions `ifrs-full:DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions`
Estimate of contributions expected to be paid to plan for next annual reporting period `ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan`
Disclosure of information about maturity profile of defined benefit obligation [text block] `ifrs-full:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory`
Weighted average duration of defined benefit obligation `ifrs-full:WeightedAverageDurationOfDefinedBenefitObligation2019`
Estimate of benefit payments expected to be paid from defined benefit plan `ifrs-full:EstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlan`
Description of extent to which entity can be liable to multi-employer or state plan for other entities' obligations `ifrs-full:DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations`
Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan `ifrs-full:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan`
Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from plan `ifrs-full:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan`
Description of fact that multi-employer or state plan is defined benefit plan `ifrs-full:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan`
Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan `ifrs-full:DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan`
Description of information about surplus or deficit of multi-employer or state plan `ifrs-full:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan`
Description of basis used to determine surplus or deficit of multi-employer or state plan `ifrs-full:DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan`
Description of implications of surplus or deficit on multi-employer or state plan for entity `ifrs-full:ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity`
Level of participation of entity compared with other participating entities `ifrs-full:LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities`
Description of contractual agreement or stated policy for charging net defined benefit cost `ifrs-full:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost`
Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block] `ifrs-full:DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities`
Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity's financial statements `ifrs-full:DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements`