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[834480] Notes - Employee benefits

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Arc name	definitionArc
Arc role	http://xbrl.org/int/dim/arcrole/domain-member
Link role	http://xbrl.ifrs.org/role/ifrs/ias_19_2021-03-24_role-834480

Concept	Order
Characteristics of defined benefit plans [member] `ifrs-full:CharacteristicsOfDefinedBenefitPlansMember`
Pension defined benefit plans [member] `ifrs-full:PensionDefinedBenefitPlansMember`	10.0
Flat salary pension defined benefit plans [member] `ifrs-full:FlatSalaryPensionDefinedBenefitPlansMember`	10.0
Final salary pension defined benefit plans [member] `ifrs-full:FinalSalaryPensionDefinedBenefitPlansMember`	20.0
Post-employment medical defined benefit plans [member] `ifrs-full:PostemploymentMedicalDefinedBenefitPlansMember`	20.0
Segments [member] `ifrs-full:SegmentsMember`
Reportable segments [member] `ifrs-full:ReportableSegmentsMember`	10.0
Funding arrangements of defined benefit plans [member] `ifrs-full:FundingArrangementsOfDefinedBenefitPlansMember`
Wholly unfunded defined benefit plans [member] `ifrs-full:WhollyUnfundedDefinedBenefitPlansMember`	10.0
Wholly or partly funded defined benefit plans [member] `ifrs-full:WhollyOrPartlyFundedDefinedBenefitPlansMember`	20.0
Defined benefit plans [member] `ifrs-full:DefinedBenefitPlansMember`
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member] `ifrs-full:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember`	10.0
Multi-employer defined benefit plans [member] `ifrs-full:MultiemployerDefinedBenefitPlansMember`	20.0
State defined benefit plans [member] `ifrs-full:StateDefinedBenefitPlansMember`	30.0
Defined benefit plans that share risks between entities under common control [member] `ifrs-full:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember`	40.0
Disclosure of defined benefit plans [abstract] `ifrs-full:DisclosureOfDefinedBenefitPlansAbstract`
Disclosure of defined benefit plans [line items] `ifrs-full:DisclosureOfDefinedBenefitPlansLineItems`	20.0
Description of type of plan `ifrs-full:DescriptionOfTypeOfPlan`	10.0
Description of nature of benefits provided by plan `ifrs-full:DescriptionOfNatureOfBenefitsProvidedByPlan`	10.0
Description of regulatory framework in which plan operates `ifrs-full:DescriptionOfRegulatoryFrameworkInWhichPlanOperates`	20.0
Description of effect of regulatory framework on plan `ifrs-full:DescriptionOfEffectOfRegulatoryFrameworkOnPlan`	30.0
Description of any other entity's responsibilities for governance of plan `ifrs-full:DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan`	40.0
Description of risks to which plan exposes entity `ifrs-full:DescriptionOfRisksToWhichPlanExposesEntity`	20.0
Description of significant concentrations of risk related to plan `ifrs-full:DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan`	30.0
Description of plan amendments, curtailments and settlements `ifrs-full:DescriptionOfPlanAmendmentsCurtailmentsAndSettlements`	40.0
Surplus (deficit) in plan [abstract] `ifrs-full:SurplusDeficitInPlanAbstract`	50.0
Defined benefit obligation, at present value `ifrs-full:DefinedBenefitObligationAtPresentValue`	10.0
Plan assets, at fair value `ifrs-full:PlanAssetsAtFairValue`	20.0
Surplus (deficit) in plan `ifrs-full:SurplusDeficitInPlan`	30.0
Post-employment benefit expense in profit or loss, defined benefit plans [abstract] `ifrs-full:PostemploymentBenefitExpenseDefinedBenefitPlansAbstract`	60.0
Administration costs not reflected in return on plan assets, defined benefit plans `ifrs-full:AdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlans`	10.0
Current service cost, defined benefit plans `ifrs-full:CurrentServiceCostDefinedBenefitPlans`	20.0
Interest expense (income), defined benefit plans [abstract] `ifrs-full:InterestExpenseIncomeDefinedBenefitPlansAbstract`	30.0
Interest expense, defined benefit plans `ifrs-full:InterestExpenseDefinedBenefitPlans`	10.0
Interest income, defined benefit plans `ifrs-full:InterestIncomeDefinedBenefitPlans`	20.0
Interest expense (income), defined benefit plans `ifrs-full:InterestExpenseIncomeDefinedBenefitPlans`	30.0
Past service cost and losses (gains) arising from settlements, defined benefit plans [abstract] `ifrs-full:PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlansAbstract`	40.0
Past service cost, defined benefit plans `ifrs-full:PastServiceCostDefinedBenefitPlans`	10.0
Gains (losses) arising from settlements, defined benefit plans `ifrs-full:GainsLossesArisingFromSettlementsDefinedBenefitPlans`	20.0
Past service cost and losses (gains) arising from settlements, defined benefit plans `ifrs-full:PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlans`	30.0
Post-employment benefit expense in profit or loss, defined benefit plans `ifrs-full:PostemploymentBenefitExpenseDefinedBenefitPlans`	50.0
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans [abstract] `ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract`	70.0
Return on plan assets excluding interest income or expense, net of tax, defined benefit plans `ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans`	10.0
Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans `ifrs-full:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans`	20.0
Actuarial gains (losses) arising from changes in financial assumptions, net of tax, defined benefit plans `ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans`	30.0
Actuarial gains (losses) arising from experience adjustments, net of tax, defined benefit plans `ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans`	40.0
Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net of tax, defined benefit plans `ifrs-full:GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans`	50.0
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans `ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans`	60.0
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans [abstract] `ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract`	80.0
Return on plan assets excluding interest income or expense, before tax, defined benefit plans `ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans`	10.0
Actuarial gains (losses) arising from changes in demographic assumptions, before tax, defined benefit plans `ifrs-full:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans`	20.0
Actuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plans `ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans`	30.0
Actuarial gains (losses) arising from experience adjustments, before tax, defined benefit plans `ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans`	40.0
Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, before tax, defined benefit plans `ifrs-full:GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans`	50.0
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans `ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans`	60.0
Description of link between reimbursement right and related obligation `ifrs-full:DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation`	90.0
Description of how entity determined maximum economic benefit available `ifrs-full:DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable`	100.0
Entity's own financial instruments included in fair value of plan assets `ifrs-full:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets`	110.0
Property occupied by entity included in fair value of plan assets `ifrs-full:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets`	120.0
Other assets used by entity included in fair value of plan assets `ifrs-full:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets`	130.0
Actuarial assumption of discount rates `ifrs-full:ActuarialAssumptionOfDiscountRates`	140.0
Actuarial assumption of expected rates of salary increases `ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases`	150.0
Actuarial assumption of medical cost trend rates `ifrs-full:ActuarialAssumptionOfMedicalCostTrendRates`	160.0
Actuarial assumption of expected rates of pension increases `ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreases`	170.0
Actuarial assumption of expected rates of inflation `ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation`	180.0
Actuarial assumption of mortality rates `ifrs-full:ActuarialAssumptionOfMortalityRates`	190.0
Actuarial assumption of retirement age `ifrs-full:ActuarialAssumptionOfRetirementAge2019`	200.0
Actuarial assumption of life expectancy after retirement `ifrs-full:ActuarialAssumptionOfLifeExpectancyAfterRetirement2019`	210.0
Other material actuarial assumptions `ifrs-full:OtherMaterialActuarialAssumptions`	220.0
Description of asset-liability matching strategies used by plan or entity to manage risk `ifrs-full:DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk`	230.0
Description of funding arrangements and funding policy that affect future contributions `ifrs-full:DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions`	240.0
Estimate of contributions expected to be paid to plan for next annual reporting period `ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan`	250.0
Disclosure of information about maturity profile of defined benefit obligation [text block] `ifrs-full:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory`	260.0
Weighted average duration of defined benefit obligation `ifrs-full:WeightedAverageDurationOfDefinedBenefitObligation2019`	10.0
Estimate of benefit payments expected to be paid from defined benefit plan `ifrs-full:EstimateOfBenefitPaymentsExpectedToBePaidFromDefinedBenefitPlan`	20.0
Description of extent to which entity can be liable to multi-employer or state plan for other entities' obligations `ifrs-full:DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations`	270.0
Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan `ifrs-full:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan`	280.0
Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from plan `ifrs-full:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan`	290.0
Description of fact that multi-employer or state plan is defined benefit plan `ifrs-full:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan`	300.0
Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan `ifrs-full:DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan`	310.0
Description of information about surplus or deficit of multi-employer or state plan `ifrs-full:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan`	320.0
Description of basis used to determine surplus or deficit of multi-employer or state plan `ifrs-full:DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan`	330.0
Description of implications of surplus or deficit on multi-employer or state plan for entity `ifrs-full:ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity`	340.0
Level of participation of entity compared with other participating entities `ifrs-full:LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities`	350.0
Description of contractual agreement or stated policy for charging net defined benefit cost `ifrs-full:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost`	360.0
Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block] `ifrs-full:DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities`	370.0
Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity's financial statements `ifrs-full:DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements`	380.0