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Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans

Name	ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans
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
Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
The amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions]	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Aktuārie guvumi (zaudējumi), kas izriet no demogrāfisko pieņēmumu izmaiņām, pēc nodokļu atskaitīšanas – definētu pabalstu plāni	lv	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Pārējo apvienoto ienākumu summa, pēc nodokļu atskaitīšanas, kas rodas no aktuārajiem guvumiem (zaudējumiem), kuri izriet no demogrāfisko pieņēmumu izmaiņām, kuras rezultējas definēto pabalstu neto saistību (aktīvu) atkārtotā novērtējumā. Demogrāfiskajos pieņēmumos aplūko, piemēram, šādus aspektus: a) mirstība; b) kadru mainība, invaliditāte un pirmstermiņa pensionēšanās; c) plāna dalībnieku īpatsvars, kuriem ir apgādājamie, kam pienāksies pabalsti; d) plāna dalībnieku īpatsvars, kas izvēlēsies katru no maksājumu iespējām, kuras ir pieejamas saskaņā ar plāna noteikumiem; un e) prasījumu likmes saskaņā ar medicīniskajiem plāniem. [Skatīt: Pārējie apvienotie ienākumi, pēc nodokļu atskaitīšanas, guvumi (zaudējumi) no definētu pabalstu plānu atkārtotiem novērtējumiem] [Pretēji: Samazinājums (palielinājums) definētu pabalstu neto saistībās (aktīvos), kas rodas no aktuārajiem guvumiem (zaudējumiem), kuri izriet no demogrāfisko pieņēmumu izmaiņām]	lv	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
Name	IAS	http://www.xbrl.org/2009/role/commonPracticeRef
Number	19	http://www.xbrl.org/2009/role/commonPracticeRef
IssueDate	2021-01-01	http://www.xbrl.org/2009/role/commonPracticeRef
Paragraph	135	http://www.xbrl.org/2009/role/commonPracticeRef
Subparagraph	b	http://www.xbrl.org/2009/role/commonPracticeRef
URI	http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_135_b&doctype=Standard	http://www.xbrl.org/2009/role/commonPracticeRef
URIDate	2021-03-24	http://www.xbrl.org/2009/role/commonPracticeRef

Related Parent Concepts

	Name	Relation Type	Role
	Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract] `ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract`	domain-member	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480
	`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
	Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract] `ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480
	Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans `ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480