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

NameActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset
Namespacehttp://xbrl.ifrs.org/taxonomy/2017-03-09/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Actuarial losses (gains) arising from changes in demographic assumptions, net defined benefit liability (asset)enhttp://www.xbrl.org/2009/role/negatedLabelhttp://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)]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Aktuaarsed kasumid (kahjumid), mis tulenevad demograafiliste eelduste muutustest, kindlaksmääratud hüvitiste netokohustis (netovara)ethttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Kindlaksmääratud hüvitiste netokohustise (netovara) vähenemine (suurenemine), 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: kindlaksmääratud hüvitiste netokohustis (netovara)]ethttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
Number19http://www.xbrl.org/2003/role/disclosureRef
IssueDate2017-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph141http://www.xbrl.org/2003/role/disclosureRef
Subparagraphchttp://www.xbrl.org/2003/role/disclosureRef
Clauseiihttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_141_c_ii&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2017-03-09http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:AccountingProfit
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario
ifrs-full:AccountingProfit
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment