Return on plan assets excluding interest income or expense, net defined benefit liability (asset)

NameReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
Namespacehttp://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Return on plan assets excluding interest income or expense, net defined benefit liability (asset)enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Return on plan assets excluding interest income or expense, net defined benefit liability (asset)enhttp://www.xbrl.org/2009/role/negatedLabelhttp://www.xbrl.org/2003/role/link
The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plans 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: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Interest expense (income), net defined benefit liability (asset)]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Rentabilitatea activelor planului, excluzând veniturile din dobânzi sau cheltuielile cu dobânzile, datoria netă (activul net) privind beneficiul determinatrohttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Reducerea (creșterea) datoriei nete (activului net) privind beneficiul determinat rezultată din rentabilitatea activelor planului, excluzând cuantumurile incluse în veniturile din dobânzi sau în cheltuielile cu dobânzile. Rentabilitatea activelor planului reprezintă dobânda, dividendele și orice alt venit care derivă din activele planului, împreună cu câștiguri sau pierderi realizate și nerealizate la nivelul activelor planului, minus orice costuri de administrare a activelor planului și minus orice impozit de plătit de către planul respectiv, altul decât impozitele incluse în ipotezele actuariale utilizate pentru evaluarea valorii actualizate a obligației privind beneficiul determinat. [Referințe: activele planului [member]; datoria netă (activul net) privind beneficiul determinat; ipoteze actuariale [member]; venituri din dobânzi (cheltuieli cu dobânzile), datoria netă (activul net) privind beneficiul determinat]rohttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
Number19http://www.xbrl.org/2003/role/disclosureRef
IssueDate2019-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph141http://www.xbrl.org/2003/role/disclosureRef
Subparagraphchttp://www.xbrl.org/2003/role/disclosureRef
Clauseihttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_c_i&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2019-03-27http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480a
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
ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480
ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480