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Term: Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans
Standard Label: Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans
Name: ifrs-full:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans
Identifier: ifrs-full_ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans
Documentation: The amount of other comprehensive income, net of 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, net of 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]
Category of Term: Concept
References: (Coming Soon!)
Balance type: credit
Period type: duration
Data type: xbrli:monetaryItemType

Last updated: 5/10/2021 5:11:14 PM

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