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Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals

Name	IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset
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	credit
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
Increases in the present value of defined benefit obligation or net defined benefit liability resulting from business combinations should be tagged with a positive value; decreases resulting from business disposals should be tagged with a negative value. Increases in the fair value of plan assets resulting from business combinations represent a decrease in net defined benefit liability (equivalent to an increase in net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets resulting from business disposals represent an increase in the net defined benefit liability and should be tagged with a positive value.	en	http://www.xbrl.org/2003/role/commentaryGuidance	http://www.xbrl.org/2003/role/link
Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Business combinations [member]; Net defined benefit liability (asset)]	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Aumento (diminuzione) delle passività (attività) nette per benefici definiti derivante da aggregazioni e dismissioni aziendali	it	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
L'aumento (la diminuzione) delle passività (attività) nette per benefici definiti derivante da aggregazioni e dismissioni aziendali. [Rif: Aggregazioni aziendali [member]; Passività (attività) netta per benefici definiti]	it	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Gli aumenti del valore attuale dell'obbligazione per benefici definiti o della passività netta per benefici definiti derivanti da aggregazioni aziendali dovrebbero essere taggati con un valore positivo; le diminuzioni derivanti da dismissioni aziendali dovrebbero essere taggate con un valore negativo. Gli aumenti del fair value (valore equo) delle attività a servizio del piano derivanti da aggregazioni aziendali rappresentano una diminuzione della passività netta per benefici definiti (equivalente ad un aumento dell'attività netta per benefici definiti) e dovrebbero essere taggati con un valore negativo; le diminuzioni del fair value (valore equo) delle attività a servizio del piano derivanti da dismissioni aziendali rappresentano un aumento della passività netta per benefici definiti e dovrebbero essere taggate con un valore positivo.	it	http://www.xbrl.org/2003/role/commentaryGuidance	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	h	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_h&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2021-03-24	http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

	Name	Relation Type	Role
	Changes in net defined benefit liability (asset) resulting from miscellaneous other changes [abstract] `ifrs-full:ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract`	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
	Changes in net defined benefit liability (asset) resulting from miscellaneous other changes [abstract] `ifrs-full:ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480
	Increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes `ifrs-full:IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480