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
Povećanje (smanjenje) neto obveze (imovine) za definirana primanja koje je rezultat kamatnih rashoda (prihoda)hrhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Povećanje (smanjenje) neto obveze (imovine) za definirana primanja koje je posljedica protoka vremena. [Refer.: Kamatni rashodi; Neto obveza (imovina) za definirana primanja]hrhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Kamatni rashodi za obvezu za definirana primanja predstavljaju povećanje neto obveze za definirana primanja i trebalo bi ih označiti kao pozitivnu vrijednost. Kamatni prihodi od imovine plana predstavljaju smanjenje neto obveze za definirana primanja (ekvivalentno povećanju neto imovine za definirana primanja) i trebalo bi ih označiti kao negativnu vrijednost. Kamate od učinka ograničavanja imovine predstavljaju povećanje neto obveze za definirana primanja i trebalo bi ih označiti kao pozitivnu vrijednost.hrhttp://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
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