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Term: Return on plan assets excluding interest income or expense, before tax, defined benefit plans
Standard Label: Return on plan assets excluding interest income or expense, before tax, defined benefit plans
Name: ifrs-full:ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans
Identifier: ifrs-full_ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans
Documentation: The amount of other comprehensive income, before tax, resulting from the return on plan assets, excluding amounts included in interest expense (income) arising from defined benefit plans. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense]
Category of Term: Concept
References: (Coming Soon!)
Balance type: credit
Period type: duration
Data type: xbrli:monetaryItemType

Last updated: 5/10/2021 5:12:03 PM

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