Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals

NameIncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset
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
Increases in the present value of defined benefit obligation or net defined benefit liability resulting from business combinations should be tagged with a positive value; decreases resulting from business disposals should be tagged with a negative value. Increases in the fair value of plan assets resulting from business combinations represent a decrease in net defined benefit liability (equivalent to an increase in net defined benefit asset) and should be tagged with a negative value; decreases in the fair value of plan assets resulting from business disposals represent an increase in the 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 business combinations and disposalsenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Business combinations [member]; Net defined benefit liability (asset)]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Żieda (tnaqqis) fl-obbligazzjoni (assi) ta’ benefiċċju definit nett li tirriżulta mill-kombinamenti ta’ negozji u mid-disponimentimthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Iż-żieda (it-tnaqqis) fl-obbligazzjoni (assi) ta’ benefiċċju definit nett li tirriżulta mill-kombinamenti ta’ negozji u mid-disponimenti. [Refer: Kombinamenti ta’ negozji [member]] Obbligazzjoni (assi) ta’ benefiċċju definit nett]mthttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Żidiet fil-valur preżenti tal-obbligu ta’ benefiċċju definit jew tal-obbligazzjoni ta’ benefiċċju definit nett li jirriżultaw minn pagamenti mill-pjan jenħtieġ li jiġu ttaggjat b’valur pożittiv; tnaqqisiet li jirriżultaw minn disponimenti ta’ negozju jenħtieġ li jiġu ttaggjat b’valur negattiv Żidiet fil-valur ġust tal-assi tal-pjan li jirriżultaw minn kombinamenti ta’ negozju jirrappreżentaw tnaqqis f’obbligazzjoni ta’ benefiċċju definit nett (ekwivalenti għal żieda f’assi ta’ benefiċċju definit nett) u jenħtieġ li jiġu ttaggjat b’valur negattiv; tnaqqisiet fil-valur ġust tal-assi tal-pjan li jirriżultaw minn disponimenti ta’ negozju jirrappreżentaw tnaqqis f’obbligazzjoni ta’ benefiċċju definit nett u jenħtieġ li jiġu ttaggjat b’valur pożittiv.mthttp://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
Subparagraphhhttp://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_h&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