Taxonomy Viewer


	Browse through 12,486,109 XBRL objects!
	Taxonomy Viewer
	Home	Info	Statistics	Feedback	XBRL Model Project

Index

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

Name	ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans
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
Return on plan assets excluding interest income or expense, net of tax, defined benefit plans	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
The amount of other comprehensive income, net of 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, net of 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]	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Redditu fuq l-assi tal-pjan eskluż l-introjtu jew l-ispiża tal-imgħax, nett mit-taxxa, pjanijiet ta’ benefiċċju definit	mt	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
L-ammont ta’ introjtu komprensiv ieħor, nett mit-taxxa, li jirriżulta mir-redditu fuq l-assi tal-pjan, esklużi l-ammonti inklużi fl-ispiża tal-imgħax (introjtu mill-imgħax) li jirriżultaw minn pjanijiet ta’ benefiċċju definit. Ir-redditu fuq l-assi tal-pjan huwa mgħax, dividendi u dħul ieħor derivat mill-assi tal-pjan, flimkien mal-qligħ jew mat-telf realizzat u mhux realizzat fuq l-assi tal-pjan, wara li jitnaqqas kwalunkwe kost tal-ġestjoni tal-assi tal-pjan u wara li titnaqqas kwalunkwe taxxa pagabbli mill-pjan innifsu, għajr it-taxxa inkluża fis-suppożizzjonijiet attwarjali li jintużaw sabiex jitkejjel il-valur preżenti tal-obbligu ta’ benefiċċju definit. [Refer: Introjtu komprensiv ieħor; Pjanijiet ta’ benefiċċju definit [member]; Assi tal-pjan [member]; Introjtu komprensiv ieħor, nett mit-taxxa, qligħ (telf) fuq il-kejl mill-ġdid tal-pjanijiet ta’ benefiċċju definit] [Kuntrast: Tnaqqis (żieda) fl-obbligazzjoni (assi) ta’ benefiċċju definit nett li tirriżulta mir-redditu fuq l-assi tal-pjan, eskluż l-introjtu jew l-ispiża tal-imgħax]	mt	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
Name	IAS	http://www.xbrl.org/2009/role/commonPracticeRef
Number	19	http://www.xbrl.org/2009/role/commonPracticeRef
IssueDate	2021-01-01	http://www.xbrl.org/2009/role/commonPracticeRef
Paragraph	135	http://www.xbrl.org/2009/role/commonPracticeRef
Subparagraph	b	http://www.xbrl.org/2009/role/commonPracticeRef
URI	http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_135_b&doctype=Standard	http://www.xbrl.org/2009/role/commonPracticeRef
URIDate	2021-03-24	http://www.xbrl.org/2009/role/commonPracticeRef

Related Parent Concepts

	Name	Relation Type	Role
	Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract] `ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract`	domain-member	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480
	`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
	Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract] `ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480
	Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans `ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480