Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]

NameDisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory
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Labels

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Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The disclosure of an analysis of the present value of a defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish: (a) between amounts owing to active members, deferred members, and pensioners; (b) between vested benefits and accrued but not vested benefits; and (c) between conditional benefits, amounts attributable to future salary increases and other benefits. [Refer: Defined benefit obligation, at present value]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Revelación del análisis del valor actual de las obligaciones por prestaciones definidas que desglosa la naturaleza, las características y los riesgos [bloque de texto]eshttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Revelación de un análisis del valor actual de las obligaciones por prestaciones definidas que desglosa la naturaleza, las características y los riesgos de las obligaciones. Al revelar esta información cabría distinguir: a) entre importes debidos a partícipes en activo, partícipes con prestaciones diferidas y pensionistas; b) entre prestaciones consolidadas (o irrevocables) y prestaciones acumuladas pero no consolidadas (o revocables); y c) entre prestaciones condicionadas, importes atribuibles a incrementos en los sueldos futuros y otras prestaciones. [Referencia: Obligación por prestaciones definidas, al valor actual]eshttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

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