IndexIncrease (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 |
| Żieda (tnaqqis) fl-obbligazzjoni (assi) ta’ benefiċċju definit nett li tirriżulta mill-ispiża tal-imgħax (introjtu mill-imgħax) | mt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Iż-żieda (it-tnaqqis) fl-obbligazzjoni (assi) ta’ benefiċċju definit nett li tirriżulta mill-mogħdija taż-żmien. [Refer: Spiża tal-imgħax; Obbligazzjoni (assi) ta’ benefiċċju definit nett] | mt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| L-ispiża tal-imgħax fuq l-obbligu ta’ benefiċċju definit tirrappreżenta żieda fl-obbligazzjoni ta’ benefiċċju definit nett u jenħtieġ li tiġi ttaggjata b’valur pożittiv. L-introjtu mill-imgħax fuq l-assi tal-pjan jirrappreżenta tnaqqis fl-obbligazzjoni ta’ benefiċċju definit nett (ekwivalenti għal żieda f’assi ta’ benefiċċju definit nett) u jenħtieġ li jiġi ttaggjat b’valur negattiv. L-imgħax fuq l-effett tal-limitu massimu tal-assi jirrappreżenta żieda fl-obbligazzjoni ta’ benefiċċju definit nett u jenħtieġ li jiġi ttaggjat b’valur pożittiv. | mt | 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 | |
|---|---|---|---|
 | 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 |
| ifrs-full:ChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |
| ifrs-full:IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |