Return on plan assets excluding interest income or expense, before tax, defined benefit plans

NameReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Return on plan assets excluding interest income or expense, 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 the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Redditu fuq l-assi tal-pjan eskluż l-introjtu jew l-ispiża tal-imgħax, qabel it-taxxa, pjanijiet ta’ benefiċċju definitmthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
L-ammont ta’ introjtu komprensiv ieħor, qabel it-taxxa, li jirriżulta mir-redditu fuq l-assi tal-pjan, esklużi l-ammonti inklużi fl-ispiża tal-imgħax (introjtu mill-imgħax) li jirriżultaw minn pjanijiet ta’ benefiċċju definit. Ir-redditu fuq l-assi tal-pjan huwa mgħax, dividendi u dħul ieħor derivat mill-assi tal-pjan, flimkien mal-qligħ jew mat-telf realizzat u mhux realizzat fuq l-assi tal-pjan, wara li jitnaqqas kwalunkwe kost tal-ġestjoni tal-assi tal-pjan u wara li titnaqqas kwalunkwe taxxa pagabbli mill-pjan innifsu, għajr it-taxxa inkluża fis-suppożizzjonijiet attwarjali li jintużaw sabiex jitkejjel il-valur preżenti tal-obbligu ta’ benefiċċju definit. [Refer: Introjtu komprensiv ieħor; Pjanijiet ta’ benefiċċju definit [member]; Assi tal-pjan [member]; Introjtu komprensiv ieħor, qabel it-taxxa, qligħ (telf) fuq il-kejl mill-ġdid tal-pjanijiet ta’ benefiċċju definit [Kuntrast: Tnaqqis (żieda) fl-obbligazzjoni (assi) ta’ benefiċċju definit nett li tirriżulta mir-redditu fuq l-assi tal-pjan, eskluż l-introjtu jew l-ispiża tal-imgħax]mthttp://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

NameRelation TypeRole
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario