Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)

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

Labels

TextLangRoleContainer role
Interest expense on the defined benefit obligation represents an increase in net defined benefit liability and should be tagged with a positive value. Interest income on the plan assets represents a decrease in net defined benefit liability (equivalent to an increase in a net defined benefit asset) and should be tagged with a negative value. Interest on the effect of the asset ceiling represents an increase in net defined benefit liability and should be tagged with a positive value.enhttp://www.xbrl.org/2003/role/commentaryGuidancehttp://www.xbrl.org/2003/role/link
Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Palielinājums (samazinājums) definētu pabalstu neto saistībās (aktīvs), ko rada procentu izdevumi (ienākumi)lvhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Palielinājums (samazinājums) definētajās pabalstu neto saistībās (aktīvos), kas rodas no pagājušā laika. [Skatīt: Procentu izdevumi; Definētu pabalstu neto saistības (aktīvi)]lvhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Procentu izdevumi no definēto pabalstu pienākuma atspoguļo palielinājumu definētu pabalstu neto saistībās, un tie būtu jāmarķē ar pozitīvu vērtību. Procentu ienākumi no plāna aktīviem atspoguļo definētu pabalstu neto saistību samazinājumu (līdzvērtīgs definēta pabalsta neto aktīvu palielinājumam), un tie būtu jāmarķē ar negatīvu vērtību. Procenti no aktīvu griestu ietekmes atspoguļo definētu pabalstu neto saistību palielinājumu, un tie būtu jāmarķē ar pozitīvu vērtību.lvhttp://www.xbrl.org/2003/role/commentaryGuidancehttp://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
Subparagraphbhttp://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_b&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:ChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstract
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480a
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
ifrs-full:ChangesInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLossAbstract
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480
ifrs-full:IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480