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

NameActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptionsenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in financial assumptionsenhttp://www.xbrl.org/2009/role/negatedLabelhttp://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)]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Tnaqqis (żieda) fl-obbligazzjoni (assi) ta’ benefiċċju definit nett li jirriżulta minn qligħ (telf) attwarjali dovut għal bidliet fis-suppożizzjonijiet finanzjarjimthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
It-tnaqqis (iż-żieda) f’obbligazzjoni (assi) ta’ benefiċċju definit nett li jirriżultaw minn qligħ (telf) attwarjali li jinħoloq minn bidliet fis-suppożizzjonijiet finanzjarji li jirriżultaw f’kejl mill-ġdid tal-obbligazzjoni (assi) ta’ benefiċċju definit nett. Is-suppożizzjonijiet finanzjarji jittrattaw entrati bħal: (a) rata ta’ skont; (b) livelli ta’ benefiċċji, minbarra kwalunkwe kost tal-benefiċċji li jkun irid jiġġarrab mill-impjegati, u s-salarju futur; (c) fil-każ tal-benefiċċji mediċi, il-kostijiet mediċi futuri, inklużi l-kostijiet għall-maniġġ tal-pretensjonijiet (jiġifieri l-kostijiet li se jiġu mġarrba fl-ipproċessar u r-riżoluzzjoni tal-pretensjonijiet, inklużi t-tariffi legali u tal-aġġustatur); u (d) taxxi pagabbli mill-pjan fuq kontribuzzjonijiet relatati mas-servizz qabel id-data tar-rapportar jew fuq il-benefiċċji li jirriżultaw minn dak is-servizz. [Refer: Obbligazzjoni (assi) ta’ benefiċċju definit nett]mthttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Żieda (tnaqqis) fl-obbligazzjoni (assi) nett ta’ benefiċċju definit li tirriżulta minn telf (qligħ) attwarjali li jirriżulta minn bidliet fis-suppożizzjonijiet finanzjarjimthttp://www.xbrl.org/2009/role/negatedLabelhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
Number19http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph141http://www.xbrl.org/2003/role/disclosureRef
Subparagraphchttp://www.xbrl.org/2003/role/disclosureRef
Clauseiiihttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_c_iii&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario