Past service cost, net defined benefit liability (asset)

NamePastServiceCostNetDefinedBenefitLiabilityAsset
Namespacehttp://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Past service cost, net defined benefit liability (asset)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 past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Costul serviciilor trecute, datoria netă (activul net) privind beneficiul determinatrohttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Creșterea (reducerea) datoriei nete (activului net) privind beneficiul determinat rezultată din costul serviciilor trecute. Costul serviciului trecut reprezintă modificarea valorii actualizate a obligației privind beneficiul determinat pentru serviciul prestat de angajat în perioade anterioare, care rezultă dintr-o modificare a planului (introducerea, retragerea sau modificarea unui plan de beneficii determinate) sau dintr-o reducere la nivelul planului (o reducere semnificativă de către entitate a numărului de angajați acoperiți de un anumit plan). [Referințe: datoria netă (activul net) privind beneficiul determinat; planuri de beneficii determinate [member]]rohttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
Number19http://www.xbrl.org/2003/role/disclosureRef
IssueDate2019-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph141http://www.xbrl.org/2003/role/disclosureRef
Subparagraphdhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_d&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2019-03-27http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstract
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:PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstract
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480
ifrs-full:PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480