IndexActuarial gains (losses) arising from experience adjustments, before tax, defined benefit plans
| Name | ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans |
|---|---|
| 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 experience adjustments, 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 experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [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 experience adjustments] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Актюерски печалби (загуби) поради корекции въз основа на опита, преди данъчно облагане, планове с дефинирани доходи | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Размерът на другия всеобхватен доход преди данъчно облагане, произтичащ от актюерските печалби (загуби) поради корекции въз основа на опита, които водят до преоценки на нетния пасив (актив) по плана с дефинирани доходи. Корекциите въз основа на опита се отнасят до ефектите от разликите между предходните актюерски допускания и действителните събития. [вж. Друг всеобхватен доход, преди данъчно облагане, печалби (загуби) от преоценки на планове с дефинирани доходи [срв.: Намаление (увеличение) на нетния пасив (актив) по план с дефинирани доходи, произтичащо от актюерски печалби (загуби) поради корекции въз основа на опита] | 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/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 |