IndexDecrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income
| Name | GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset |
|---|---|
| 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 | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Decreases in the present value of defined benefit obligation or net defined benefit liability resulting from gain on remeasurement in other comprehensive income should be tagged with a positive value; increases resulting from loss on remeasurement should be tagged with a negative value. Increases in the fair value of plan assets resulting from gain on remeasurement in other comprehensive income represent a decrease in the net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a positive value; decreases in fair value of plan assets resulting from loss on remeasurement should be tagged with a negative value. | en | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
| Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Total increase (decrease) in net defined benefit liability (asset) resulting from loss (gain) on remeasurement in other comprehensive income | en | http://www.xbrl.org/2009/role/negatedTotalLabel | http://www.xbrl.org/2003/role/link |
| The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Smanjenje (povećanje) neto obveze (imovine) za definirana primanja koje je posljedica dobitka (gubitka) od ponovnog mjerenja u ostaloj sveobuhvatnoj dobiti | hr | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Smanjenje (povećanje) neto obveze (imovine) za definirana primanja koje je posljedica ponovnog mjerenja te neto obveze (imovine) za definirana primanja. [Refer.: Neto obveza (imovina) za definirana primanja] | hr | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Smanjenja sadašnje vrijednosti obveze za definirana primanja ili neto obveze za definirana primanja koja su rezultat dobitka od ponovnog mjerenja u ostaloj sveobuhvatnoj dobiti trebalo bi označiti kao pozitivnu vrijednost; povećanja koja su rezultat gubitka od ponovnog mjerenja trebalo bi označiti kao negativnu vrijednost. Povećanja fer vrijednosti imovine plana koja su rezultat dobitka od ponovnog mjerenja u ostaloj sveobuhvatnoj dobiti predstavljaju smanjenje neto obveze za definirana primanja (ekvivalentno povećanju neto imovine za definirana primanja) i trebalo bi ih označiti kao pozitivnu vrijednost; smanjenja fer vrijednosti imovine plana koja su rezultat gubitka od ponovnog mjerenja trebalo bi označiti kao negativnu vrijednost. | hr | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
| Ukupno povećanje (smanjenje) neto obveze (imovine) za definirana primanja koja su rezultat dobitka (gubitka) od ponovnog mjerenja u ostaloj sveobuhvatnoj dobiti | hr | http://www.xbrl.org/2009/role/negatedTotalLabel | 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 | c | 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_c&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
Related Child Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |
| ifrs-full:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |
| ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |
| ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |
| ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
| ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract | 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:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |
| ifrs-full:IncreaseDecreaseInNetDefinedBenefitLiabilityAsset | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |