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Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)

Name	ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset
Namespace	http://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full
Prefix	ifrs-full
Data type	xbrli:monetaryItemType
Period type	duration
Substitution Group	xbrli:item
Balance	debit
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Actuarial losses (gains) arising from changes in demographic assumptions, net defined benefit liability (asset)	en	http://www.xbrl.org/2009/role/negatedLabel	http://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 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: Net defined benefit liability (asset)]	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Актюерски печалби (загуби), произтичащи от промени в демографските допускания, нетен пасив (актив) по план с дефинирани доходи	bg	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Намалението (увеличението) на нетния пасив (актив) по план с дефинирани доходи, дължащо се на актюерските печалби (загуби) поради промени в демографските допускания, които водят до преоценки на нетния пасив (актив) по плана с дефинирани доходи. Демографските допускания се отнасят до такива въпроси като: а) смъртност; б) равнища на текучеството на наетите лица, нетрудоспособността и преждевременното пенсиониране; в) дела на членовете по плана с лица на тяхна издръжка, които също отговарят на изискванията за получаване на доходи; г) дела на членовете по плана, които ще изберат всеки един наличен вариант на плащане, съгласно условията на плана; и д) размерите на претенциите (вземанията) по плановете за медицинско обслужване. [вж. Нетен пасив (актив) по план с дефинирани доходи]	bg	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
Name	IAS	http://www.xbrl.org/2003/role/disclosureRef
Number	19	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2020-01-01	http://www.xbrl.org/2003/role/disclosureRef
Paragraph	141	http://www.xbrl.org/2003/role/disclosureRef
Subparagraph	c	http://www.xbrl.org/2003/role/disclosureRef
Clause	ii	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_141_c_ii&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2020-01-01	http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

	Name	Relation Type	Role
	Gain (loss) on remeasurement, net defined benefit liability (asset) [abstract] `ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract`	domain-member	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480a
	`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
	Gain (loss) on remeasurement, net defined benefit liability (asset) [abstract] `ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480
	Gain (loss) on remeasurement, net defined benefit liability (asset) `ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480