IndexActuarial gains (losses) arising from changes in demographic assumptions, before tax, defined benefit plans
| Name | ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans |
|---|---|
| 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, before 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, before 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, before 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 |
| Aktuaarsed kasumid (kahjumid), mis tulenevad demograafiliste eelduste muutustest, enne tulumaksu, kindlaksmääratud hüvitistega plaanid | et | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Muu koondkasumi summa enne tulumaksu, mis tuleneb aktuaarsetest kasumitest (kahjumitest), mis tulenevad demograafiliste eelduste muutustest, mis tulenevad kindlaksmääratud hüvitiste netokohustise (netovara) ümberhindamisest. Demograafilised eeldused tehakse näiteks alljärgneva kohta: a) suremus; b) tööjõu voolavuse, töövõimetuse ja ennetähtaegse pensionile jäämise määrad; c) selliste plaani liikmete ja nende ülalpeetavate osakaal, kellel on õigus hüvitisi saada; d) selliste plaani liikmete osakaal, kes valivad iga plaani tingimuste kohaselt kättesaadava maksevõimaluse, ja e) arstiabiplaanide alusel esitatavate nõuete määr. [Viide: muu koondkasum, enne tulumaksu, kindlaksmääratud hüvitistega plaanide ümberhindamistest saadavad kasumid (kahjumid)] [Vastand: kindlaksmääratud hüvitiste netokohustise (netovara) vähenemine (suurenemine), mis tuleneb aktuaarsetest kasumitest (kahjumitest), mis tulenevad demograafiliste eelduste muutustest] | et | 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 | |
|---|---|---|---|
 | ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract | 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 |
| ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |
| ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 |