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Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans

Name	ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans
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	credit
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
The amount of other comprehensive income, net of tax, resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions]	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Qligħ (telf) attwarjali li jinħoloq minn bidliet fis-suppożizzjonijiet demografiċi, nett mit-taxxa, pjanijiet ta’ benefiċċju definit	mt	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
L-ammont ta’ introjtu komprensiv ieħor, nett mit-taxxa, li jirriżulta mill-qligħ (telf) attwarjali li jinħoloq minn bidliet fis-suppożizzjonijiet demografiċi li jirriżultaw f’kejl mill-ġdid tal-obbligazzjoni (assi) ta’ benefiċċju definit nett. Is-suppożizzjonijiet demografiċi jittrattaw kwistjonijiet bħal: (a) mortalità; (b) rati ta’ dawran tal-ħaddiema, diżabbiltà u rtirar bikri; (c) proporzjon tal-membri tal-pjan b’dipendenti li se jkunu eliġibbli għall-benefiċċji; (d) proporzjon tal-membri tal-pjan li se jagħżlu kull forma ta’ għażla ta’ pagament disponibbli skont it-termini tal-pjan; u (e) rati tal-pretensjonijiet taħt il-pjanijiet mediċi. [Refer: Introjtu komprensiv ieħor, nett mit-taxxa, qligħ (telf) fuq il-kejl mill-ġdid tal-pjanijiet ta’ benefiċċju definit] [Kuntrast: Tnaqqis (żieda) fl-obbligazzjoni (assi) ta’ benefiċċju definit nett li jirriżulta minn qligħ (telf) attwarjali dovut għal bidliet fis-suppożizzjonijiet demografiċi]	mt	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
Name	IAS	http://www.xbrl.org/2009/role/commonPracticeRef
Number	19	http://www.xbrl.org/2009/role/commonPracticeRef
IssueDate	2021-01-01	http://www.xbrl.org/2009/role/commonPracticeRef
Paragraph	135	http://www.xbrl.org/2009/role/commonPracticeRef
Subparagraph	b	http://www.xbrl.org/2009/role/commonPracticeRef
URI	http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_135_b&doctype=Standard	http://www.xbrl.org/2009/role/commonPracticeRef
URIDate	2021-03-24	http://www.xbrl.org/2009/role/commonPracticeRef

Related Parent Concepts

	Name	Relation Type	Role
	Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract] `ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract`	domain-member	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480
	`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
	Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract] `ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480
	Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans `ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480