IndexActuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)
| Name | ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2020-03-16/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 |
|---|---|---|---|
| Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset) | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Actuarial losses (gains) arising from changes in demographic assumptions, net defined benefit liability (asset) | en | http://www.xbrl.org/2009/role/negatedLabel | http://www.xbrl.org/2003/role/link |
| The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Aktuarski dobici (gubici) proizašli iz promjena demografskih pretpostavki, neto obveza (imovina) na temelju definiranih primanja | hr | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Smanjenje (povećanje) neto obveze (imovine) na temelju definiranih primanja koje je posljedica aktuarskih dobitaka (gubitaka) koji proizlaze iz promjena demografskih pretpostavki koje uzrokuju ponovna mjerenja neto obveze (imovine) na temelju definiranih primanja. Demografske pretpostavke bave se pitanjima kao što su: (a) smrtnost; (b) stope fluktuacije zaposlenika, invalidnost i prijevremeno umirovljenje; (c) udjel članova plana s uzdržavanim osobama koji će ispunjavati uvjete za stjecanje primanja; (d) udjel članova plana koji će odabrati svaku opciju plaćanja dostupnu u skladu s uvjetima plana; i (e) stope potraživanja prema planovima zdravstvene zaštite. [Referenca: Neto obveza (imovina) na temelju definiranih primanja] | hr | http://www.xbrl.org/2003/role/documentation | 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 | 2020-01-01 | 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 |
| Clause | ii | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_141_c_ii&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
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:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |