IFRS Disclosure Guide
45. Notes - Employee benefits
Disclosure of employee benefits
| Year 2024 | |
|---|---|
| Disclosure of defined contribution plans | other |
| Post-employment benefit expense, defined contribution plans |
Disclosure of information about defined benefit plans
Disclosure of defined benefit plans
| Defined benefit plansnone | Geographical areasnone | Characteristics of defined benefit plansnone | Regulatory environmentsnone | Segmentsnone | Funding arrangements of defined benefit plansnone | Maturitynone | |||||||
| Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common controlnone | Multi-employer defined benefit plansnone | State defined benefit plansnone | Defined benefit plans that share risks between entities under common controlnone | Pension defined benefit plansnone | Post-employment medical defined benefit plansnone | Reportable segmentsnone | Wholly unfunded defined benefit plansnone | Wholly or partly funded defined benefit plansnone | |||||
| Flat salary pension defined benefit plansnone | Final salary pension defined benefit plansnone | ||||||||||||
| At 31.12.2024: | |||||||||||||
| Surplus (deficit) in plan | |||||||||||||
| Defined benefit obligation, at present value | |||||||||||||
| Plan assets, at fair value | |||||||||||||
| Surplus (deficit) in plan{"DefinedBenefitObligationAtPresentValue":"-1.0","PlanAssetsAtFairValue":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| For the year 2024: | |||||||||||||
| Post-employment benefit expense in profit or loss, defined benefit plans | |||||||||||||
| Administration costs not reflected in return on plan assets, defined benefit plans | |||||||||||||
| Current service cost, defined benefit plans | |||||||||||||
| Interest expense (income), defined benefit plans | |||||||||||||
| Interest expense, defined benefit plans | |||||||||||||
| Interest income, defined benefit plans | |||||||||||||
| Interest expense (income), defined benefit plans{"InterestExpenseDefinedBenefitPlans":"1.0","InterestIncomeDefinedBenefitPlans":"-1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Past service cost and losses (gains) arising from settlements, defined benefit plans | |||||||||||||
| Past service cost, defined benefit plans | |||||||||||||
| Gains (losses) arising from settlements, defined benefit plans | |||||||||||||
| Total past service cost and losses (gains) arising from settlements, defined benefit plans{"PastServiceCostDefinedBenefitPlans":"1.0","GainsLossesArisingFromSettlementsDefinedBenefitPlans":"-1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Total post-employment benefit expense in profit or loss, defined benefit plans{"AdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlans":"1.0","CurrentServiceCostDefinedBenefitPlans":"1.0","InterestExpenseIncomeDefinedBenefitPlans":"1.0","PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlans":"1.0"}real{"1":"InterestExpenseIncomeDefinedBenefitPlans","2":"PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlans"} | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans | |||||||||||||
| Return on plan assets excluding interest income or expense, net of tax, defined benefit plans | |||||||||||||
| Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans | |||||||||||||
| Actuarial gains (losses) arising from changes in financial assumptions, net of tax, defined benefit plans | |||||||||||||
| Actuarial gains (losses) arising from experience adjustments, net of tax, defined benefit plans | |||||||||||||
| Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net of tax, defined benefit plans | |||||||||||||
| Total other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans{"ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans":"1.0","ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans":"1.0","ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans":"1.0","ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans":"1.0","GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans | |||||||||||||
| Return on plan assets excluding interest income or expense, before tax, defined benefit plans | |||||||||||||
| Actuarial gains (losses) arising from changes in demographic assumptions, before tax, defined benefit plans | |||||||||||||
| Actuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plans | |||||||||||||
| Actuarial gains (losses) arising from experience adjustments, before tax, defined benefit plans | |||||||||||||
| Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, before tax, defined benefit plans | |||||||||||||
| Total other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans{"ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans":"1.0","ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans":"1.0","ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans":"1.0","ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans":"1.0","GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2024: | |||||||||||||
| Entity's own financial instruments included in fair value of plan assets | |||||||||||||
| Property occupied by entity included in fair value of plan assets | |||||||||||||
| Other assets used by entity included in fair value of plan assets | |||||||||||||
| Actuarial assumption of discount rates | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Actuarial assumption of expected rates of salary increases | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Actuarial assumption of medical cost trend rates | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Actuarial assumption of expected rates of pension increases | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Actuarial assumption of expected rates of inflation | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Actuarial assumption of mortality rates | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X |
| For the year 2024: | |||||||||||||
| Actuarial assumption of retirement age | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Actuarial assumption of life expectancy after retirement | other | other | other | other | other | other | other | other | other | other | other | other | other |
| At 31.12.2024: | |||||||||||||
| Other material actuarial assumptions | other | other | other | other | other | other | other | other | other | other | other | other | other |
| For the year 2024: | |||||||||||||
| Estimate of contributions expected to be paid to plan for next annual reporting period | |||||||||||||
| Disclosure of information about maturity profile of defined benefit obligation | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Weighted average duration of defined benefit obligation | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Estimate of benefit payments expected to be paid from defined benefit plan | |||||||||||||
| At 31.12.2024: | |||||||||||||
| Level of participation of entity compared with other participating entities | other | other | other | other | other | other | other | other | other | other | other | other | other |
| For the year 2024: | |||||||||||||
| Description of policy for determining contribution of defined benefit plans that share risks between entities under common control | other | other | other | other | other | other | other | other | other | other | other | other | other |
Defined benefit plans & Geographical areas & Characteristics of defined benefit plans & Regulatory environments & Segments & Funding arrangements of defined benefit plans & Maturity:
- Description of type of plan
- Description of nature of benefits provided by plan
- Description of regulatory framework in which plan operates
- Description of effect of regulatory framework on plan
- Description of any other entity's responsibilities for governance of plan
- Description of risks to which plan exposes entity
- Description of significant concentrations of risk related to plan
- Description of plan amendments, curtailments and settlements
- Description of link between reimbursement right and related obligation
- Description of how entity determined maximum economic benefit available
- Description of asset-liability matching strategies used by plan or entity to manage risk
- Description of funding arrangements and funding policy that affect future contributions
- Description of extent to which entity can be liable to multi-employer or state plan for other entities' obligations
- Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan
- Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from plan
- Description of fact that multi-employer or state plan is defined benefit plan
- Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan
- Description of information about surplus or deficit of multi-employer or state plan
- Description of basis used to determine surplus or deficit of multi-employer or state plan
- Description of implications of surplus or deficit on multi-employer or state plan for entity
- Description of contractual agreement or stated policy for charging net defined benefit cost
Disclosure of net defined benefit liability (asset)
| Defined benefit plansnone | Geographical areasnone | Characteristics of defined benefit plansnone | Regulatory environmentsnone | Segmentsnone | Funding arrangements of defined benefit plansnone | Net defined benefit liability (asset)none | |||||||||
| Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common controlnone | Multi-employer defined benefit plansnone | State defined benefit plansnone | Defined benefit plans that share risks between entities under common controlnone | Pension defined benefit plansnone | Post-employment medical defined benefit plansnone | Reportable segmentsnone | Wholly unfunded defined benefit plansnone | Wholly or partly funded defined benefit plansnone | Present value of defined benefit obligationnone | Plan assetsnone | Effect of asset ceilingnone | ||||
| Flat salary pension defined benefit plansnone | Final salary pension defined benefit plansnone | ||||||||||||||
| For the year 2024: | |||||||||||||||
| Changes in net defined benefit liability (asset) | |||||||||||||||
| Changes in net defined benefit liability (asset) resulting from expense (income) in profit or loss | |||||||||||||||
| Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets | |||||||||||||||
| Increase in net defined benefit liability (asset) resulting from current service cost | |||||||||||||||
| Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income) | |||||||||||||||
| Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) | |||||||||||||||
| Increase (decrease) in net defined benefit liability (asset) resulting from past service cost | |||||||||||||||
| Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements | |||||||||||||||
| Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements{"PastServiceCostNetDefinedBenefitLiabilityAsset":"1.0","GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset":"-1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Total increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss{"IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromAdministrationCostsNotReflectedInReturnOnPlanAssets":"1.0","CurrentServiceCostNetDefinedBenefitLiabilityAsset":"1.0","InterestExpenseIncomeNetDefinedBenefitLiabilityAsset":"1.0","PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset":"1.0"}real["PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset"] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Changes in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income | |||||||||||||||
| Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense | |||||||||||||||
| Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions | |||||||||||||||
| Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions | |||||||||||||||
| Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments | |||||||||||||||
| Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense | |||||||||||||||
| Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income{"ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset":"1.0","ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset":"1.0","ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset":"1.0","ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset":"1.0","GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Changes in net defined benefit liability (asset) resulting from miscellaneous other changes | |||||||||||||||
| Increase (decrease) in net defined benefit liability (asset) resulting from changes in foreign exchange rates, net defined benefit liability (asset) | |||||||||||||||
| Contributions to plan, net defined benefit liability (asset) | |||||||||||||||
| Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer | |||||||||||||||
| Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participants | |||||||||||||||
| Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan{"ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset":"1.0","ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Decrease (increase) in net defined benefit liability (asset) resulting from payments from plan | |||||||||||||||
| Decrease (increase) in net defined benefit liability (asset) resulting from payments in respect of settlements | |||||||||||||||
| Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals | |||||||||||||||
| Increase (decrease) in net defined benefit liability (asset) resulting from other changes | |||||||||||||||
| Total increase (decrease) in net defined benefit liability (asset) resulting from miscellaneous other changes{"IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset":"1.0","ContributionsToPlanNetDefinedBenefitLiabilityAsset":"-1.0","PaymentsFromPlanNetDefinedBenefitLiabilityAsset":"-1.0","IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset":"1.0","IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset":"1.0"}real{"3":"ContributionsToPlanNetDefinedBenefitLiabilityAsset"} | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Total increase (decrease) in net defined benefit liability (asset){"IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss":"1.0","GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset":"-1.0","IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges":"1.0"}real{"1":"IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss","2":"GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset","4":"IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges"} | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2024: | |||||||||||||||
| Net defined benefit liability (asset) | |||||||||||||||
Disclosure of reimbursement rights
| Defined benefit plansnone | Geographical areasnone | Characteristics of defined benefit plansnone | Regulatory environmentsnone | Segmentsnone | Funding arrangements of defined benefit plansnone | |||||||
| Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common controlnone | Multi-employer defined benefit plansnone | State defined benefit plansnone | Defined benefit plans that share risks between entities under common controlnone | Pension defined benefit plansnone | Post-employment medical defined benefit plansnone | Reportable segmentsnone | Wholly unfunded defined benefit plansnone | Wholly or partly funded defined benefit plansnone | ||||
| Flat salary pension defined benefit plansnone | Final salary pension defined benefit plansnone | |||||||||||
| For the year 2024: | ||||||||||||
| Changes in reimbursement rights related to defined benefit obligation | ||||||||||||
| Increase in reimbursement rights related to defined benefit obligation, resulting from interest income | ||||||||||||
| Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement | ||||||||||||
| Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from return on reimbursement rights, excluding interest income or expense | ||||||||||||
| Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expense | ||||||||||||
| Total increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement{"ReturnOnReimbursementRights":"1.0","GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from net exchange differences | ||||||||||||
| Decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid | ||||||||||||
| Decrease in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements | ||||||||||||
| Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from resulting from business combinations and disposals | ||||||||||||
| Total increase (decrease) in reimbursement rights related to defined benefit obligation, at fair value{"InterestIncomeReimbursementRights":"1.0","GainLossOnRemeasurementOfReimbursementRights":"1.0","IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue":"1.0","DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue":"-1.0","IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights":"1.0"}real["GainLossOnRemeasurementOfReimbursementRights"] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2024: | ||||||||||||
| Reimbursement rights related to defined benefit obligation, at fair value | ||||||||||||
Disclosure of fair value of plan assets
| Defined benefit plansnone | Geographical areasnone | Characteristics of defined benefit plansnone | Regulatory environmentsnone | Segmentsnone | Funding arrangements of defined benefit plansnone | Levels of fair value hierarchynone | ||||||||
| Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common controlnone | Multi-employer defined benefit plansnone | State defined benefit plansnone | Defined benefit plans that share risks between entities under common controlnone | Pension defined benefit plansnone | Post-employment medical defined benefit plansnone | Reportable segmentsnone | Wholly unfunded defined benefit plansnone | Wholly or partly funded defined benefit plansnone | Level 1 of fair value hierarchynone | Level 2 and 3 of fair value hierarchynone | ||||
| Flat salary pension defined benefit plansnone | Final salary pension defined benefit plansnone | |||||||||||||
| At 31.12.2024: | ||||||||||||||
| Classes of plan assets, fair value monetary amounts | ||||||||||||||
| Cash and cash equivalents, amount contributed to fair value of plan assets | ||||||||||||||
| Equity instruments, amount contributed to fair value of plan assets | ||||||||||||||
| Debt instruments, amount contributed to fair value of plan assets | ||||||||||||||
| Real estate, amount contributed to fair value of plan assets | ||||||||||||||
| Derivatives, amount contributed to fair value of plan assets | ||||||||||||||
| Investment funds, amount contributed to fair value of plan assets | ||||||||||||||
| Asset-backed securities, amount contributed to fair value of plan assets | ||||||||||||||
| Structured debt, amount contributed to fair value of plan assets | ||||||||||||||
| Qualifying insurance policies, amount contributed to fair value of plan assets | ||||||||||||||
| Other assets, amount contributed to fair value of plan assets | ||||||||||||||
| Total plan assets, at fair value{"CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets":"1.0","EquityInstrumentsAmountContributedToFairValueOfPlanAssets":"1.0","DebtInstrumentsAmountContributedToFairValueOfPlanAssets":"1.0","PropertyAmountContributedToFairValueOfPlanAssets":"1.0","DerivativesAmountContributedToFairValueOfPlanAssets":"1.0","InvestmentFundsAmountContributedToFairValueOfPlanAssets":"1.0","AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets":"1.0","StructuredDebtAmountContributedToFairValueOfPlanAssets":"1.0","QualifyingInsurancePoliciesAmountContributedToFairValueOfPlanAssets":"1.0","OtherAssetsAmountContributedToFairValueOfPlanAssets":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Classes of plan assets, fair value percentage amounts | ||||||||||||||
| Cash and cash equivalents, percentage contributed to fair value of plan assets | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Equity instruments, percentage contributed to fair value of plan assets | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Debt instruments, percentage contributed to fair value of plan assets | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Real estate, percentage contributed to fair value of plan assets | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Derivatives, percentage contributed to fair value of plan assets | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Investment funds, percentage contributed to fair value of plan assets | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Asset-backed securities, percentage contributed to fair value of plan assets | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Structured debt, percentage contributed to fair value of plan assets | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Qualifying insurance policies, percentage contributed to fair value of plan assets | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Other assets, percentage contributed to fair value of plan assets | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
Disclosure of sensitivity analysis for actuarial assumptions
| Defined benefit plansnone | Geographical areasnone | Characteristics of defined benefit plansnone | Regulatory environmentsnone | Segmentsnone | Funding arrangements of defined benefit plansnone | Actuarial assumptionsnone | |||||||||||||||
| Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common controlnone | Multi-employer defined benefit plansnone | State defined benefit plansnone | Defined benefit plans that share risks between entities under common controlnone | Pension defined benefit plansnone | Post-employment medical defined benefit plansnone | Reportable segmentsnone | Wholly unfunded defined benefit plansnone | Wholly or partly funded defined benefit plansnone | Actuarial assumption of discount ratesnone | Actuarial assumption of expected rates of salary increasesnone | Actuarial assumption of medical cost trend ratesnone | Actuarial assumption of expected rates of pension increasesnone | Actuarial assumption of expected rates of inflationnone | Actuarial assumption of mortality ratesnone | Actuarial assumption of retirement agenone | Actuarial assumption of life expectancy after retirementnone | Other material actuarial assumptionsnone | ||||
| Flat salary pension defined benefit plansnone | Final salary pension defined benefit plansnone | ||||||||||||||||||||
| At 31.12.2024: | |||||||||||||||||||||
| Percentage of reasonably possible increase in actuarial assumption | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption | |||||||||||||||||||||
| Percentage of reasonably possible decrease in actuarial assumption | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption | |||||||||||||||||||||
Defined benefit plans & Geographical areas & Characteristics of defined benefit plans & Regulatory environments & Segments & Funding arrangements of defined benefit plans & Actuarial assumptions:
- Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
- Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions
- Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
- Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
| Year 2024 | |
|---|---|
| Disclosure of additional information about defined benefit plans | other |
| Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks | other |
| Termination benefits expense |
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