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[834480] Notes - Employee benefits

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Arc name	definitionArc
Arc role	http://xbrl.org/int/dim/arcrole/domain-member
Link role	https://xbrl.ifrs.org/role/ifrs/ias_19_2022-03-24_role-834480

Concept	Order
Defined benefit plans [member] `ifrs-full:DefinedBenefitPlansMember`
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member] `ifrs-full:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember`	1.0
Multi-employer defined benefit plans [member] `ifrs-full:MultiemployerDefinedBenefitPlansMember`	2.0
State defined benefit plans [member] `ifrs-full:StateDefinedBenefitPlansMember`	3.0
Defined benefit plans that share risks between entities under common control [member] `ifrs-full:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember`	4.0
Characteristics of defined benefit plans [member] `ifrs-full:CharacteristicsOfDefinedBenefitPlansMember`
Pension defined benefit plans [member] `ifrs-full:PensionDefinedBenefitPlansMember`	1.0
Flat salary pension defined benefit plans [member] `ifrs-full:FlatSalaryPensionDefinedBenefitPlansMember`	1.0
Final salary pension defined benefit plans [member] `ifrs-full:FinalSalaryPensionDefinedBenefitPlansMember`	2.0
Post-employment medical defined benefit plans [member] `ifrs-full:PostemploymentMedicalDefinedBenefitPlansMember`	2.0
Segments [member] `ifrs-full:SegmentsMember`
Reportable segments [member] `ifrs-full:ReportableSegmentsMember`	1.0
Funding arrangements of defined benefit plans [member] `ifrs-full:FundingArrangementsOfDefinedBenefitPlansMember`
Wholly unfunded defined benefit plans [member] `ifrs-full:WhollyUnfundedDefinedBenefitPlansMember`	1.0
Wholly or partly funded defined benefit plans [member] `ifrs-full:WhollyOrPartlyFundedDefinedBenefitPlansMember`	2.0
Disclosure of defined benefit plans [abstract] `ifrs-full:DisclosureOfDefinedBenefitPlansAbstract`
Disclosure of defined benefit plans [line items] `ifrs-full:DisclosureOfDefinedBenefitPlansLineItems`	1.0
Description of type of plan `ifrs-full:DescriptionOfTypeOfPlan`	1.0
Description of nature of benefits provided by plan `ifrs-full:DescriptionOfNatureOfBenefitsProvidedByPlan`	1.0
Description of regulatory framework in which plan operates `ifrs-full:DescriptionOfRegulatoryFrameworkInWhichPlanOperates`	2.0
Description of effect of regulatory framework on plan `ifrs-full:DescriptionOfEffectOfRegulatoryFrameworkOnPlan`	3.0
Description of any other entity's responsibilities for governance of plan `ifrs-full:DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan`	4.0
Description of risks to which plan exposes entity `ifrs-full:DescriptionOfRisksToWhichPlanExposesEntity`	2.0
Description of significant concentrations of risk related to plan `ifrs-full:DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan`	3.0
Description of plan amendments, curtailments and settlements `ifrs-full:DescriptionOfPlanAmendmentsCurtailmentsAndSettlements`	4.0
Surplus (deficit) in plan [abstract] `ifrs-full:SurplusDeficitInPlanAbstract`	5.0
Defined benefit obligation, at present value `ifrs-full:DefinedBenefitObligationAtPresentValue`	1.0
Plan assets, at fair value `ifrs-full:PlanAssetsAtFairValue`	2.0
Surplus (deficit) in plan `ifrs-full:SurplusDeficitInPlan`	3.0
Post-employment benefit expense in profit or loss, defined benefit plans [abstract] `ifrs-full:PostemploymentBenefitExpenseDefinedBenefitPlansAbstract`	6.0
Administration costs not reflected in return on plan assets, defined benefit plans `ifrs-full:AdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlans`	1.0
Current service cost, defined benefit plans `ifrs-full:CurrentServiceCostDefinedBenefitPlans`	2.0
Interest expense (income), defined benefit plans [abstract] `ifrs-full:InterestExpenseIncomeDefinedBenefitPlansAbstract`	3.0
Interest expense, defined benefit plans `ifrs-full:InterestExpenseDefinedBenefitPlans`	1.0
Interest income, defined benefit plans `ifrs-full:InterestIncomeDefinedBenefitPlans`	2.0
Interest expense (income), defined benefit plans `ifrs-full:InterestExpenseIncomeDefinedBenefitPlans`	3.0
Past service cost and losses (gains) arising from settlements, defined benefit plans [abstract] `ifrs-full:PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlansAbstract`	4.0
Past service cost, defined benefit plans `ifrs-full:PastServiceCostDefinedBenefitPlans`	1.0
Gains (losses) arising from settlements, defined benefit plans `ifrs-full:GainsLossesArisingFromSettlementsDefinedBenefitPlans`	2.0
Past service cost and losses (gains) arising from settlements, defined benefit plans `ifrs-full:PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlans`	3.0
Post-employment benefit expense in profit or loss, defined benefit plans `ifrs-full:PostemploymentBenefitExpenseDefinedBenefitPlans`	5.0
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract] `ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract`	7.0
Return on plan assets excluding interest income or expense, net of tax, defined benefit plans `ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans`	1.0
Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans `ifrs-full:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans`	2.0
Actuarial gains (losses) arising from changes in financial assumptions, net of tax, defined benefit plans `ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans`	3.0
Actuarial gains (losses) arising from experience adjustments, net of tax, defined benefit plans `ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans`	4.0
Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net of tax, defined benefit plans `ifrs-full:GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans`	5.0
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans `ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans`	6.0
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans [abstract] `ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract`	8.0
Return on plan assets excluding interest income or expense, before tax, defined benefit plans `ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans`	1.0
Actuarial gains (losses) arising from changes in demographic assumptions, before tax, defined benefit plans `ifrs-full:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans`	2.0
Actuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plans `ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans`	3.0
Actuarial gains (losses) arising from experience adjustments, before tax, defined benefit plans `ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans`	4.0
Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, before tax, defined benefit plans `ifrs-full:GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans`	5.0
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans `ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans`	6.0
Description of link between reimbursement right and related obligation `ifrs-full:DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation`	9.0
Description of how entity determined maximum economic benefit available `ifrs-full:DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable`	10.0
Entity's own financial instruments included in fair value of plan assets `ifrs-full:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets`	11.0
Property occupied by entity included in fair value of plan assets `ifrs-full:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets`	12.0
Other assets used by entity included in fair value of plan assets `ifrs-full:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets`	13.0
Actuarial assumption of discount rates `ifrs-full:ActuarialAssumptionOfDiscountRates`	14.0
Actuarial assumption of expected rates of salary increases `ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases`	15.0
Actuarial assumption of medical cost trend rates `ifrs-full:ActuarialAssumptionOfMedicalCostTrendRates`	16.0
Actuarial assumption of expected rates of pension increases `ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreases`	17.0
Actuarial assumption of expected rates of inflation `ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation`	18.0
Actuarial assumption of mortality rates `ifrs-full:ActuarialAssumptionOfMortalityRates`	19.0
Actuarial assumption of retirement age `ifrs-full:ActuarialAssumptionOfRetirementAge2019`	20.0
Actuarial assumption of life expectancy after retirement `ifrs-full:ActuarialAssumptionOfLifeExpectancyAfterRetirement2019`	21.0
Other material actuarial assumptions `ifrs-full:OtherMaterialActuarialAssumptions`	22.0
Description of asset-liability matching strategies used by plan or entity to manage risk `ifrs-full:DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk`	23.0
Description of funding arrangements and funding policy that affect future contributions `ifrs-full:DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions`	24.0
Estimate of contributions expected to be paid to plan for next annual reporting period `ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan`	25.0
Disclosure of information about maturity profile of defined benefit obligation [text block] `ifrs-full:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory`	26.0
Weighted average duration of defined benefit obligation `ifrs-full:WeightedAverageDurationOfDefinedBenefitObligation2019`	1.0
Estimate of benefit payments expected to be paid from defined benefit plan `ifrs-full:EstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlan`	2.0
Description of extent to which entity can be liable to multi-employer or state plan for other entities' obligations `ifrs-full:DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations`	27.0
Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan `ifrs-full:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan`	28.0
Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from plan `ifrs-full:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan`	29.0
Description of fact that multi-employer or state plan is defined benefit plan `ifrs-full:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan`	30.0
Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan `ifrs-full:DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan`	31.0
Description of information about surplus or deficit of multi-employer or state plan `ifrs-full:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan`	32.0
Description of basis used to determine surplus or deficit of multi-employer or state plan `ifrs-full:DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan`	33.0
Description of implications of surplus or deficit on multi-employer or state plan for entity `ifrs-full:ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity`	34.0
Level of participation of entity compared with other participating entities `ifrs-full:LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities`	35.0
Description of contractual agreement or stated policy for charging net defined benefit cost `ifrs-full:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost`	36.0
Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block] `ifrs-full:DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities`	37.0
Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity's financial statements `ifrs-full:DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements`	38.0