Taxonomy Viewer


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

Index

Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions

Name	ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
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	debit
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in financial assumptions	en	http://www.xbrl.org/2009/role/negatedLabel	http://www.xbrl.org/2003/role/link
The decrease (increase) in a net defined benefit liability (asset) 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: Net defined benefit liability (asset)]	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Smanjenje (povećanje) neto obveze (imovine) za definirana primanja koje je posljedica aktuarskih dobitaka (gubitaka) koji proizlaze iz promjena financijskih pretpostavki	hr	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Smanjenje (povećanje) neto obveze (imovine) za definirana primanja koje je posljedica aktuarskih dobitaka (gubitaka) koji proizlaze iz promjena financijskih pretpostavki koje uzrokuju revalorizaciju neto obveze (imovine) za definirana primanja. Financijske pretpostavke odnose se na pitanja kao što su: (a) diskontna stopa; (b) razine primanja, isključujući sve troškove primanja koje snose zaposlenici, i buduća plaća; (c) u slučaju primanja u okviru zdravstvene zaštite, budući troškovi zdravstvene zaštite, uključujući troškove obrade odštetnih zahtjeva (tj. troškove koji će nastati obradom i rješavanjem odštetnih zahtjeva, uključujući pravne troškove i troškove procjenitelja štete); i (d) porezi plativi na temelju plana na doprinose koji se odnose na rad prije izvještajnog datuma ili na primanja koja proizlaze iz tog rada. [Refer.: Neto obveza (imovina) za definirana primanja]	hr	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Povećanje (smanjenje) neto obveze (imovine) za definirana primanja koje je posljedica aktuarskih gubitaka (dobitaka) koji proizlaze iz promjena financijskih pretpostavki	hr	http://www.xbrl.org/2009/role/negatedLabel	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	c	http://www.xbrl.org/2003/role/disclosureRef
Clause	iii	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_c_iii&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 gain (loss) on remeasurement in other comprehensive income [abstract] `ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract`	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 gain (loss) on remeasurement in other comprehensive income [abstract] `ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480
	Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income `ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480