Return on plan assets excluding interest income or expense, before tax, defined benefit plans

NameReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Return on plan assets excluding interest income or expense, before tax, defined benefit plansenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount of other comprehensive income, before tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan 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: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Prinosi na imovinu plana, osim kamatnih prihoda ili rashoda, bez poreza, planovi definiranih primanjahrhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Iznos ostale sveobuhvatne dobiti, prije oporezivanja, koji proizlazi iz prinosa na imovinu plana, bez iznosa uključenih u kamatne rashode (prihode) koji proizlaze iz planova definiranih primanja. Prinos na imovinu plana jesu kamate, dividende i ostali prihodi ostvareni od imovine plana, zajedno s ostvarenim i neostvarenim dobicima ili gubicima od imovine plana, umanjeno za sve troškove upravljanja imovinom plana i umanjeno za sve porezne obveze samog plana, osim poreza uračunatog u aktuarske pretpostavke korištene za mjerenje sadašnje vrijednosti obveze na temelju definiranih primanja. [Refer.: Ostala sveobuhvatna dobit; Planovi definiranih primanja [member]; Imovina plana [member]; Ostala sveobuhvatna dobit, prije oporezivanja, dobici (gubici) od revalorizacije planova definiranih primanja] [Za razliku od: Smanjenje (povećanje) neto obveze (imovine) za definirana primanja koje je posljedica prinosa na imovinu plana, osim kamatnih prihoda ili rashoda]hrhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIAShttp://www.xbrl.org/2009/role/commonPracticeRef
Number19http://www.xbrl.org/2009/role/commonPracticeRef
IssueDate2021-01-01http://www.xbrl.org/2009/role/commonPracticeRef
Paragraph135http://www.xbrl.org/2009/role/commonPracticeRef
Subparagraphbhttp://www.xbrl.org/2009/role/commonPracticeRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_135_b&doctype=Standardhttp://www.xbrl.org/2009/role/commonPracticeRef
URIDate2021-03-24http://www.xbrl.org/2009/role/commonPracticeRef

Related Parent Concepts

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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