Actuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plans

NameActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans
Namespacehttps://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Actuarial gains (losses) arising from changes in financial assumptions, 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 actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions]enhttp://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
IssueDate2022-03-24http://www.xbrl.org/2009/role/commonPracticeRef
Paragraph135http://www.xbrl.org/2009/role/commonPracticeRef
Subparagraphbhttp://www.xbrl.org/2009/role/commonPracticeRef
URIhttps://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_135_b&doctype=Standardhttp://www.xbrl.org/2009/role/commonPracticeRef
URIDate2022-03-24http://www.xbrl.org/2009/role/commonPracticeRef