IAS 19 - Employee Benefits

# Reference Concept Name
1 ifrs-full:DisclosureOfEmployeeBenefitsExplanatory
2 IAS 19 5 ifrs-full:PostemploymentBenefitExpenseDefinedBenefitPlans
3 IAS 19 5 ifrs-full:OtherEmployeeExpense
4 IAS 19 9 ifrs-full:OtherShorttermEmployeeBenefits
5 IAS 19 9 ifrs-full:WagesAndSalaries
6 IAS 19 9 ifrs-full:SocialSecurityContributions
7 IAS 19 33 b ifrs-full:MultiemployerDefinedBenefitPlansMember
8 IAS 19 34 b ifrs-full:MultiemployerDefinedBenefitPlansMember
9 IAS 19 45 ifrs-full:StateDefinedBenefitPlansMember
10 IAS 19 53 ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans
11 IAS 19 57 a ifrs-full:PlanAssetsAtFairValue
12 IAS 19 57 a ifrs-full:DefinedBenefitObligationAtPresentValue
13 IAS 19 57 a ifrs-full:SurplusDeficitInPlan
14 IAS 19 137 ifrs-full:DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory
15 IAS 19 137 ifrs-full:DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory
16 IAS 19 138 ifrs-full:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
17 IAS 19 138 ifrs-full:DefinedBenefitPlansMember
18 IAS 19 138 ifrs-full:DisclosureOfDefinedBenefitPlansTable
19 IAS 19 138 ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory
20 IAS 19 138 ifrs-full:DefinedBenefitPlansAxis
21 IAS 19 138 a ifrs-full:GeographicalAreasAxis
22 IAS 19 138 a ifrs-full:GeographicalAreasMember
23 IAS 19 138 b ifrs-full:PensionDefinedBenefitPlansMember
24 IAS 19 138 b ifrs-full:CharacteristicsOfDefinedBenefitPlansAxis
25 IAS 19 138 b ifrs-full:CharacteristicsOfDefinedBenefitPlansMember
26 IAS 19 138 b ifrs-full:FlatSalaryPensionDefinedBenefitPlansMember
27 IAS 19 138 b ifrs-full:FinalSalaryPensionDefinedBenefitPlansMember
28 IAS 19 138 b ifrs-full:PostemploymentMedicalDefinedBenefitPlansMember
29 IAS 19 138 c ifrs-full:RegulatoryEnvironmentsAxis
30 IAS 19 138 c ifrs-full:RegulatoryEnvironmentsMember
31 IAS 19 138 d ifrs-full:SegmentsMember
32 IAS 19 138 d ifrs-full:ReportableSegmentsMember
33 IAS 19 138 d ifrs-full:SegmentsAxis
34 IAS 19 138 e ifrs-full:FundingArrangementsOfDefinedBenefitPlansMember
35 IAS 19 138 e ifrs-full:WhollyUnfundedDefinedBenefitPlansMember
36 IAS 19 138 e ifrs-full:FundingArrangementsOfDefinedBenefitPlansAxis
37 IAS 19 138 e ifrs-full:WhollyOrPartlyFundedDefinedBenefitPlansMember
38 IAS 19 139 a ifrs-full:DescriptionOfTypeOfPlan
39 IAS 19 139 a i ifrs-full:DescriptionOfNatureOfBenefitsProvidedByPlan
40 IAS 19 139 a ii ifrs-full:DescriptionOfEffectOfRegulatoryFrameworkOnPlan
41 IAS 19 139 a ii ifrs-full:DescriptionOfRegulatoryFrameworkInWhichPlanOperates
42 IAS 19 139 a iii ifrs-full:DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan
43 IAS 19 139 b ifrs-full:DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan
44 IAS 19 139 b ifrs-full:DescriptionOfRisksToWhichPlanExposesEntity
45 IAS 19 139 c ifrs-full:DescriptionOfPlanAmendmentsCurtailmentsAndSettlements
46 IAS 19 140 a ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory
47 IAS 19 140 a ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetTable
48 IAS 19 140 a ifrs-full:LiabilityAssetOfDefinedBenefitPlans
49 IAS 19 140 a ifrs-full:NetDefinedBenefitLiabilityAssetAxis
50 IAS 19 140 a ifrs-full:NetDefinedBenefitLiabilityAssetMember
51 IAS 19 140 a i ifrs-full:PlanAssetsMember
52 IAS 19 140 a ii ifrs-full:PresentValueOfDefinedBenefitObligationMember
53 IAS 19 140 a iii ifrs-full:EffectOfAssetCeilingMember
54 IAS 19 140 b ifrs-full:DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation
55 IAS 19 140 b ifrs-full:DisclosureOfReimbursementRightsExplanatory
56 IAS 19 140 b ifrs-full:ReimbursementRightsAtFairValue
57 IAS 19 140 b ifrs-full:DisclosureOfReimbursementRightsTable
58 IAS 19 141 ifrs-full:IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset
59 IAS 19 141 ifrs-full:ChangesInReimbursementRightsAtFairValue
60 IAS 19 141 ifrs-full:IncreaseDecreaseInNetDefinedBenefitLiabilityAsset
61 IAS 19 141 a ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset
62 IAS 19 141 b ifrs-full:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset
63 IAS 19 141 b ifrs-full:InterestIncomeReimbursementRights
64 IAS 19 141 c ifrs-full:ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset
65 IAS 19 141 c ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset
66 IAS 19 141 c ifrs-full:GainLossOnRemeasurementOfReimbursementRights
67 IAS 19 141 c i ifrs-full:ReturnOnReimbursementRights
68 IAS 19 141 c i ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
69 IAS 19 141 c ii ifrs-full:ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset
70 IAS 19 141 c iii ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
71 IAS 19 141 c iv ifrs-full:GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling
72 IAS 19 141 c iv ifrs-full:GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling
73 IAS 19 141 c iv ifrs-full:DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable
74 IAS 19 141 d ifrs-full:GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset
75 IAS 19 141 d ifrs-full:PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset
76 IAS 19 141 d ifrs-full:PastServiceCostNetDefinedBenefitLiabilityAsset
77 IAS 19 141 e ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue
78 IAS 19 141 e ifrs-full:IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset
79 IAS 19 141 f ifrs-full:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset
80 IAS 19 141 f ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset
81 IAS 19 141 f ifrs-full:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset
82 IAS 19 141 g ifrs-full:PaymentsFromPlanNetDefinedBenefitLiabilityAsset
83 IAS 19 141 g ifrs-full:PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset
84 IAS 19 141 g ifrs-full:PaymentsInRespectOfSettlementsReimbursementRights
85 IAS 19 141 g ifrs-full:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue
86 IAS 19 141 h ifrs-full:IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset
87 IAS 19 141 h ifrs-full:IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights
88 IAS 19 142 ifrs-full:DisclosureOfFairValueOfPlanAssetsTable
89 IAS 19 142 ifrs-full:DisclosureOfFairValueOfPlanAssetsExplanatory
90 IAS 19 142 ifrs-full:LevelsOfFairValueHierarchyAxis
91 IAS 19 142 ifrs-full:AllLevelsOfFairValueHierarchyMember
92 IAS 19 142 ifrs-full:Level2And3OfFairValueHierarchyMember
93 IAS 19 142 ifrs-full:Level1OfFairValueHierarchyMember
94 IAS 19 142 ifrs-full:OtherAssetsAmountContributedToFairValueOfPlanAssets
95 IAS 19 142 a ifrs-full:CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets
96 IAS 19 142 b ifrs-full:EquityInstrumentsAmountContributedToFairValueOfPlanAssets
97 IAS 19 142 c ifrs-full:DebtInstrumentsAmountContributedToFairValueOfPlanAssets
98 IAS 19 142 d ifrs-full:PropertyAmountContributedToFairValueOfPlanAssets
99 IAS 19 142 e ifrs-full:DerivativesAmountContributedToFairValueOfPlanAssets
100 IAS 19 142 f ifrs-full:InvestmentFundsAmountContributedToFairValueOfPlanAssets
101 IAS 19 142 g ifrs-full:AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets
102 IAS 19 142 h ifrs-full:StructuredDebtAmountContributedToFairValueOfPlanAssets
103 IAS 19 143 ifrs-full:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets
104 IAS 19 143 ifrs-full:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets
105 IAS 19 143 ifrs-full:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets
106 IAS 19 144 ifrs-full:ActuarialAssumptionOfMedicalCostTrendRates
107 IAS 19 144 ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreases
108 IAS 19 144 ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
109 IAS 19 144 ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation
110 IAS 19 144 ifrs-full:ActuarialAssumptionOfDiscountRates
111 IAS 19 144 ifrs-full:ActuarialAssumptionOfMortalityRates
112 IAS 19 144 ifrs-full:ActuarialAssumptionOfLifeExpectancyAfterRetirement2019
113 IAS 19 144 ifrs-full:ActuarialAssumptionOfRetirementAge2019
114 IAS 19 144 ifrs-full:OtherMaterialActuarialAssumptions
115 IAS 19 145 ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflationMember
116 IAS 19 145 ifrs-full:OtherMaterialActuarialAssumptionsMember
117 IAS 19 145 ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember
118 IAS 19 145 ifrs-full:ActuarialAssumptionOfDiscountRatesMember
119 IAS 19 145 ifrs-full:ActuarialAssumptionOfMortalityRatesMember
120 IAS 19 145 ifrs-full:ActuarialAssumptionOfRetirementAgeMember
121 IAS 19 145 ifrs-full:ActuarialAssumptionOfLifeExpectancyAfterRetirementMember
122 IAS 19 145 ifrs-full:ActuarialAssumptionsMember
123 IAS 19 145 ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory
124 IAS 19 145 ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable
125 IAS 19 145 ifrs-full:ActuarialAssumptionsAxis
126 IAS 19 145 ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember
127 IAS 19 145 ifrs-full:ActuarialAssumptionOfMedicalCostTrendRatesMember
128 IAS 19 145 a ifrs-full:PercentageOfReasonablyPossibleIncreaseInActuarialAssumption
129 IAS 19 145 a ifrs-full:PercentageOfReasonablyPossibleDecreaseInActuarialAssumption
130 IAS 19 145 a ifrs-full:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption
131 IAS 19 145 a ifrs-full:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption
132 IAS 19 145 b ifrs-full:DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
133 IAS 19 145 b ifrs-full:DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
134 IAS 19 145 c ifrs-full:DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
135 IAS 19 145 c ifrs-full:DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions
136 IAS 19 146 ifrs-full:DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk
137 IAS 19 147 a ifrs-full:DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions
138 IAS 19 147 b ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan
139 IAS 19 147 c ifrs-full:WeightedAverageDurationOfDefinedBenefitObligation2019
140 IAS 19 147 c ifrs-full:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory
141 IAS 19 148 a ifrs-full:DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions
142 IAS 19 148 b ifrs-full:DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations
143 IAS 19 148 c i ifrs-full:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan
144 IAS 19 148 c ii ifrs-full:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan
145 IAS 19 148 d i ifrs-full:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan
146 IAS 19 148 d ii ifrs-full:DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan
147 IAS 19 148 d iii ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan
148 IAS 19 148 d iv ifrs-full:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan
149 IAS 19 148 d iv ifrs-full:ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity
150 IAS 19 148 d iv ifrs-full:DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan
151 IAS 19 148 d v ifrs-full:LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities
152 IAS 19 149 ifrs-full:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember
153 IAS 19 149 a ifrs-full:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost
154 IAS 19 149 b ifrs-full:DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities
155 IAS 19 150 ifrs-full:DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements
156 IAS 19 152 ifrs-full:ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember
157 IAS 19 158 ifrs-full:OtherLongtermBenefits
158 IAS 19 171 ifrs-full:TerminationBenefitsExpense