IndexIncrease (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 |
| Creșterea (reducerea) datoriei nete (activului net) privind beneficiul determinat rezultată din combinări și cedări de întreprinderi | ro | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Creșterea (reducerea) datoriei nete (activului net) privind beneficiul determinat rezultată din combinări de întreprinderi și cedări. [Referințe: combinări de întreprinderi [member]; datoria netă (activul net) privind beneficiul determinat] | ro | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Creșterile valorii actualizate a obligației privind beneficiul determinat sau a datoriei nete privind beneficiul determinat ca urmare a combinărilor de întreprinderi ar trebui să fie marcate cu o valoare pozitivă; scăderile care rezultă din cedările de întreprinderi ar trebui să fie marcate cu o valoare negativă. Creșterile valorii juste a activelor planului ca urmare a combinărilor de întreprinderi reprezintă o reducere a datoriei nete privind beneficiul determinat (echivalentă cu o creștere a activului net privind beneficiul determinat) și ar trebui să fie marcate cu o valoare negativă; reducerile valorii juste a activelor planului ca urmare a cedărilor de întreprinderi reprezintă o creștere a datoriei nete privind beneficiul determinat și ar trebui să fie marcate cu o valoare pozitivă. | ro | 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 | |
|---|---|---|---|
 | 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 |
| ifrs-full:ChangesInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChangesAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |
| ifrs-full:IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |