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

NameActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
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Data typexbrli:monetaryItemType
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Substitution Groupxbrli:item
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NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Actuarial gains (losses) arising from changes in demographic assumptions, before tax, defined benefit plansenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount of other comprehensive income, before 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, before 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]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Ganhos (perdas) atuariais decorrentes de alterações nos pressupostos demográficos, antes de impostos, planos de benefícios definidospthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
A quantia de outro rendimento integral, antes de impostos, decorrente de ganhos (perdas) atuariais resultantes de alterações dos pressupostos demográficos que resultam em remensurações do passivo (ativo) líquido por benefícios definidos. Os pressupostos demográficos tratam matérias como: (a) a mortalidade; (b) as taxas de rotação, de incapacidade e de reforma antecipada dos empregados; (c) a proporção dos membros do plano com dependentes que serão elegíveis para os benefícios; (d) a proporção dos membros do plano que irão escolher cada opção de pagamento disponível nos termos do plano; e (e) as taxas de reivindicação segundo os planos médicos. [Consultar: Outro rendimento integral, antes de impostos, ganhos (perdas) das remensurações dos planos de benefícios definidos] [Contrast: Diminuição (aumento) do passivo (ativo) líquido por benefícios definidos decorrente de ganhos (perdas) atuariais resultantes de alterações dos pressupostos demográficos]pthttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIAShttp://www.xbrl.org/2009/role/commonPracticeRef
Number19http://www.xbrl.org/2009/role/commonPracticeRef
IssueDate2021-01-01http://www.xbrl.org/2009/role/commonPracticeRef
Paragraph135http://www.xbrl.org/2009/role/commonPracticeRef
Subparagraphbhttp://www.xbrl.org/2009/role/commonPracticeRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_135_b&doctype=Standardhttp://www.xbrl.org/2009/role/commonPracticeRef
URIDate2021-03-24http://www.xbrl.org/2009/role/commonPracticeRef

Related Parent Concepts

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