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v3.26.1

Provisions (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Provisions [abstract] |
Schedule of details of provisions | The detail of Provisions in the consolidated balance sheets is as follows:
EUR million
| 2025 | 2024 | 2023
Provision for pensions and other obligations post-employments | 1,656 |  | 1,731 |  | 2,225 |
Other long term employee benefits | 993 |  | 915 |  | 880 |
Provisions for taxes and other legal contingencies | 2,989 |  | 2,717 |  | 2,715 |
Contingent liabilities and commitments (note 2.o) | 713 |  | 710 |  | 702 |
Other provisions | 2,004 |  | 2,334 |  | 1,919 |
Provisions | 8,355 |  | 8,407 |  | 8,441 |
Schedule of changes in provision | The changes in 'Provisions' in the last three years were as follows:
EUR million
| 2025
| Post employment plans | Long term employee benefits | Contingent liabilities and commitments | Other provisions | Total
Balances at beginning of year | 1,731 |  | 915 |  | 710 |  | 5,051 |  | 8,407 |
Incorporation of Group companies, net | (13) |  | — |  | — |  | — |  | (13) |
Additions charged to income | 75 |  | 437 |  | 50 |  | 1,872 |  | 2,434 |
Interest expense (note 39) | 59 |  | 32 |  | — |  | — |  | 91 |
Staff costs (note 46) | 32 |  | 9 |  | — |  | — |  | 41 |
Provisions or reversion of provisions | (16) |  | 396 |  | 50 |  | 1,872 |  | 2,302 |
Addition | 6 |  | 424 |  | 591 |  | 4,036 |  | 5,057 |
Release | (22) |  | (28) |  | (541) |  | (2,164) |  | (2,755) |
Other additions arising from insurance contracts linked to pensions | (5) |  | — |  | — |  | — |  | (5) |
Changes in value recognised in equity | 220 |  | — |  | — |  | — |  | 220 |
Payments to pensioners and pre-retirees with a charge to internal provisions | (107) |  | (358) |  | — |  | — |  | (465) |
Benefits paid due to settlements | (31) |  | — |  | — |  | — |  | (31) |
Insurance premiums paid | — |  | — |  | — |  | — |  | — |
Payments to external funds | (329) |  | — |  | — |  | — |  | (329) |
Amounts used | — |  | — |  | — |  | (1,914) |  | (1,914) |
Transfer, exchange differences and other changes | 115 |  | (1) |  | (47) |  | (16) |  | 51 |
Balances at end of year | 1,656 |  | 993 |  | 713 |  | 4,993 |  | 8,355 |
EUR million
| 2024 |  | 2023
| Post employment plans | Long term employee benefits | Contingent liabilities and commitments | Other provisions | Total |  | Post employment plans | Long term employee benefits | Contingent liabilities and commitments | Other provisions | Total
Balances at beginning of year | 2,225 |  | 880 |  | 702 |  | 4,634 |  | 8,441 |  |  | 2,392 |  | 950 |  | 734 |  | 4,073 |  | 8,149 |
Incorporation of Group companies, net | — |  | — |  | — |  | — |  | — |  |  | (4) |  | — |  | — |  | — |  | (4) |
Additions charged to income | 94 |  | 368 |  | 47 |  | 2,703 |  | 3,212 |  |  | 92 |  | 244 |  | (38) |  | 1,895 |  | 2,193 |
Interest expense (note 39) | 76 |  | 29 |  | — |  | — |  | 105 |  |  | 59 |  | 34 |  | — |  | — |  | 93 |
Staff costs (note 46) | 34 |  | 11 |  | — |  | — |  | 45 |  |  | 33 |  | 9 |  | — |  | — |  | 42 |
Provisions or reversion of provisions | (16) |  | 328 |  | 47 |  | 2,703 |  | 3,062 |  |  | — |  | 201 |  | (38) |  | 1,895 |  | 2,058 |
Addition | 5 |  | 335 |  | 430 |  | 4,026 |  | 4,796 |  |  | 3 |  | 204 |  | 378 |  | 3,407 |  | 3,992 |
Release | (21) |  | (7) |  | (383) |  | (1,323) |  | (1,734) |  |  | (3) |  | (3) |  | (416) |  | (1,512) |  | (1,934) |
Other additions arising from insurance contracts linked to pensions | (2) |  | — |  | — |  | — |  | (2) |  |  | — |  | — |  | — |  | — |  | — |
Changes in value recognised in equity | 643 |  | — |  | — |  | — |  | 643 |  |  | 944 |  | — |  | — |  | — |  | 944 |
Payments to pensioners and pre-retirees with a charge to internal provisions | (153) |  | (331) |  | — |  | — |  | (484) |  |  | (182) |  | (316) |  | — |  | — |  | (498) |
Insurance premiums paid | — |  | — |  | — |  | — |  | — |  |  | — |  | — |  | — |  | — |  | — |
Payments to external funds | (708) |  | — |  | — |  | — |  | (708) |  |  | (750) |  | — |  | — |  | — |  | (750) |
Amounts used | — |  | — |  | — |  | (2,178) |  | (2,178) |  |  | — |  | — |  | (1) |  | (1,825) |  | (1,826) |
Transfer, exchange differences and other changes | (368) |  | (2) |  | (39) |  | (108) |  | (517) |  |  | (267) |  | 2 |  | 7 |  | 491 |  | 233 |
Balances at end of year | 1,731 |  | 915 |  | 710 |  | 5,051 |  | 8,407 |  |  | 2,225 |  | 880 |  | 702 |  | 4,634 |  | 8,441 |
Schedule of provision for pensions and similar obligations | The detail of Provisions for pensions and similar obligations is as follows:
EUR million
| 2025 | 2024 | 2023
Provisions for post-employment plans - Spanish entities | 602 | 674 | 770
Provisions for other similar obligations - Spanish entities | 927 | 852 | 817
Of which pre-retirements | 916 | 839 | 805
Provisions for post-employment plans - United Kingdom | 26 | 28 | 76
Provisions for post-employment plans - Other subsidiaries | 1,028 | 1,029 | 1,379
Provisions for other similar obligations - Other subsidiaries | 66 | 63 | 63
Provision for pensions and other obligations post -employments and Other long term employee benefits | 2,649 |  | 2,646 |  | 3,105 |
Of which defined benefits | 2,637 | 2,638 | 3,097
Schedule of actuarial assumptions used to calculate defined benefit obligations | Specifically, the most significant actuarial assumptions used in the calculations were as follows:
| Post-employment plans |  | Other similar obligations
| 2025 | 2024 | 2023 |  | 2025 | 2024 | 2023
Annual discount rate | 3.75 | % | 3.00 | % | 3.35 | % |  | 3.75 | % | 3.00 | % | 3.35 | %
Mortality tables | PER2020 M/F Col. Orden 1 | PER2020 M/F Col. Orden 1 | PER2020 M/F Col. Orden 1 |  | PER2020 M/F Col. Orden 1 | PER2020 M/F Col. Orden 1 | PER2020 M/F Col. Orden 1
Cumulative annual CPI growth | 2.00 | % | 2.00 | % | 2.00 | % |  | 2.00 | % | 2.00 | % | 2.00 | %
Annual salary increase rate | 1.25%A | 1.25%A | 1.25%A |  | N/A | N/A | N/A
Annual social security pension increase rate | 2.12 | % | 2.12 | % | 2.12 | % |  | N/A | N/A | N/A
Annual benefit increase rate | N/A | N/A | N/A |  | 0 | % | 0 | % | 0 | %
A.Corresponds to the group’s defined-benefit obligationsSpecifically, the most significant actuarial assumptions used in the calculations were as follows:
| 2025 | 2024 | 2023
Annual discount rate | 5.58% | 5.54% | 4.63%
Mortality tables | ''S4 Light' tables weighted 105% males/101% females and CMI_2024 projection [LTR=1.25%, A=0.25%, H=1] with both Age-Period and Cohort convergence periods equal to core values except increased to 20 years for ages 80 to 100 and then tapering down to nil by age 120 | The S3 Middle tables weighted at 84% of the CMI_2023 projection with an initial addition of 0.25%, smoothing parameter 7 and improving 1.25%. | The S3 Middle tables weighted at 84% of the CMI_2022 projection with an initial addition of 0.25%, smoothing parameter 7 and improving 1.25%.
Cumulative annual CPI growth | 2.9% | 3.11% | 3.02%
Annual salary increase rate | 1.00% | 1.00% | 1.00%
Annual pension increase rate | 2.78% | 3.04% | 2.96%
Disclosure of expected rate of return assumptions | The fair value of insurance contracts was determined as the present value of the related payment obligations, taking into account the following assumptions:
| Post-employment plans |  | Other similar obligations
| 2025 | 2024 | 2023 |  | 2025 | 2024 | 2023
Expected rate of return on plan assets | 3.75 | % | 3.00 | % | 3.35 | % |  | 3.75 | % | 3.00 | % | 3.35 | %
Expected rate of return on reimbursement rights | 3.75 | % | 3.00 | % | 3.35 | % |  | N/A | N/A | N/A
Schedule of funding status of the defined benefit obligations | The funding status of the defined benefit obligations in 2025 and the two preceding years is as follows:
EUR million
| Post-employment plans |  | Other similar obligations
| 2025 | 2024 | 2023 |  | 2025 | 2024 | 2023
Present value of the obligations |  |  |  |  |  |  |
To current employees | 34 |  | 49 |  | 51 |  |  | — |  | — |  | — |
Vested obligations to retired employees | 1,610 |  | 1,850 |  | 1,936 |  |  | — |  | — |  | — |
To pre-retirees employees |  | — |  | — |  |  | 919 |  | 844 |  | 812 |
Long-service bonuses and other benefits |  | — |  | — |  |  | 11 |  | 13 |  | 12 |
| 1,644 |  | 1,899 |  | 1,987 |  |  | 930 |  | 857 |  | 824 |
Less - Fair value of plan assets | 1,058 |  | 1,234 |  | 1,235 |  |  | 3 |  | 5 |  | 7 |
Provisions - Provisions for pensions | 586 |  | 665 |  | 752 |  |  | 927 |  | 852 |  | 817 |
Of which: |  |  |  |  |  |  |
Internal provisions for pensions | 535 |  | 593 |  | 677 |  |  | 927 |  | 852 |  | 817 |
Net pension assets | (13) |  | (6) |  | (14) |  |  | — |  | — |  | — |
Insurance contracts linked to pensions (note 14) | 67 |  | 81 |  | 93 |  |  | — |  | — |  | — |
Unrecognised net assets for pensions | (3) |  | (3) |  | (4) |  |  | — |  | — |  | — |
The funding status of the defined benefit obligations in 2025 and the two preceding years is as follows:
EUR million
| 2025 | 2024 | 2023
Present value of the obligations | 8,164 |  | 8,898 |  | 9,451 |
Less- |  |  |
Fair value of plan assets | 8,740 |  | 9,400 |  | 10,208 |
Provisions - Provisions for pensions | (576) |  | (502) |  | (757) |
Of which: |  |  |
Internal provisions for pensions | 25 |  | 28 |  | 76 |
Net assets for pensions | (601) |  | (530) |  | (833) |
The funding status of the obligations similar to post-employment benefits and other long-term benefits in 2025 and the two preceding years is as follows:
EUR million
| 2025 | Of which business in Brazil | 2024 | 2023
Present value of the obligations | 6,886 |  | 4,569 |  | 6,903 |  | 8,485 |
Less- |  |  |  |
Of which: with a charge to the participants | 152 |  | 152 |  | 157 |  | 114 |
Fair value of plan assets | 6,284 |  | 4,730 |  | 6,502 |  | 7,787 |
Provisions - Provisions for pensions | 450 |  | (313) |  | 244 |  | 584 |
Of which: |  |  |  |
Internal provisions for pensions | 1,083 |  | 210 |  | 1,084 |  | 1,434 |
Net assets for pensions | (170) |  | (60) |  | (141) |  | (154) |
Unrecognised net assets for pensions | (463) |  | (463) |  | (699) |  | (696) |
Schedule of defined benefit obligation expenses recognized in the consolidated income statements | The amounts recognised in the consolidated income statements in relation to the aforementioned defined benefit obligations are as follows:
EUR million
| Post-employment plans |  | Other similar obligations
| 2025 | 2024 | 2023 |  | 2025 | 2024 | 2023
Current service cost | 5 |  | 3 |  | 2 |  |  | 1 |  | 1 |  | 1 |
Interest cost (net) | 27 |  | 28 |  | 42 |  |  | 27 |  | 25 |  | 30 |
Expected return on insurance contracts linked to pensions | (3) |  | (3) |  | (4) |  |  | — |  | — |  | — |
Provisions or reversion of provisions |  |  |  |  |  |  |
Actuarial (gains)/losses recognised in the year | — |  | — |  | — |  |  | (19) |  | — |  | 7 |
Past service cost | — |  | 3 |  | 2 |  |  | — |  | — |  | 13 |
Pre-retirement cost | — |  | — |  | — |  |  | 389 |  | 303 |  | 160 |
Other A | (16) |  | (10) |  | (1) |  |  | — |  | (4) |  | (1) |
| 13 |  | 21 |  | 41 |  |  | 398 |  | 325 |  | 210 |
A. Including reduction/settlement effect The amounts recognised in the consolidated income statements in relation to the aforementioned defined benefit obligations are as follows:
EUR million
| 2025 | 2024 | 2023
Current service cost | 9 |  | 13 |  | 14 |
Interest cost (net) | (31) |  | (40) |  | (62) |
Provisions or reversal of provisions, net |  |  |
Cost of services provided | — |  | — |  | — |
Others | — |  | — |  | — |
| (22) |  | (27) |  | (48) |
The amounts recognised in the consolidated income statements in relation to these obligations are as follows:
EUR million |
| 2025 | 2024 | 2023
Current service cost | 26 |  | 28 |  | 25 |
Interest cost (net) | 68 |  | 92 |  | 83 |
Provisions or reversion of provisions |  |  |
(Actuarial gains)/losses recognised in the year | 25 |  | 28 |  | 23 |
Past service cost | — |  | 2 |  | 1 |
Pre-retirement cost | 3 |  | — |  | — |
Other | (2) |  | (10) |  | (3) |
| 120 |  | 140 |  | 129 |
Schedule of status and changes of the defined benefit obligations | The changes in the present value of the accrued defined benefit obligations were as follows:
EUR million
| Post-employment plans |  | Other similar obligations
| 2025 | 2024 | 2023 |  | 2025 | 2024 | 2023
Present value of the obligations at beginning of year | 1,899 |  | 1,987 |  | 2,076 |  |  | 857 |  | 824 |  | 903 |
Incorporation of Group companies, net | — |  | — |  | — |  |  | — |  | — |  | — |
Current service cost | 5 |  | 3 |  | 2 |  |  | 1 |  | 1 |  | 1 |
Interest cost | 67 |  | 71 |  | 82 |  |  | 27 |  | 25 |  | 30 |
Pre-retirement cost | — |  | — |  | — |  |  | 389 |  | 303 |  | 160 |
Effect of curtailment/settlement | (9) |  | (10) |  | (1) |  |  | — |  | (4) |  | (1) |
Benefits paid | (179) |  | (203) |  | (210) |  |  | (325) |  | (292) |  | (290) |
Benefits paid due to settlements | (31) |  | (2) |  | — |  |  | — |  | — |  | — |
Past service cost | — |  | 3 |  | 2 |  |  | — |  | — |  | 13 |
Actuarial (gains)/losses | (102) |  | 45 |  | 37 |  |  | (19) |  | — |  | 7 |
Demographic actuarial (gains)/losses | (14) |  | — |  | (2) |  |  | (8) |  | (1) |  | — |
Financial actuarial (gains)/losses | (88) |  | 45 |  | 39 |  |  | (11) |  | 1 |  | 7 |
Exchange differences and other items | (6) |  | 5 |  | (1) |  |  | — |  | — |  | 1 |
Present value of the obligations at end of year | 1,644 |  | 1,899 |  | 1,987 |  |  | 930 |  | 857 |  | 824 |
The changes in the present value of the accrued defined benefit obligations were as follows:
EUR million
| 2025 | 2024 | 2023
Present value of the obligations at beginning of year | 8,898 |  | 9,451 |  | 8,982 |
Net incorporation of companies into the Group | — |  | — |  | (28) |
Current service cost | 9 |  | 13 |  | 14 |
Interest cost | 465 |  | 438 |  | 436 |
Benefits paid | (469) |  | (465) |  | (428) |
Benefits paid by settlements | — |  | — |  | (9) |
Contributions made by employees | 3 |  | 7 |  | 6 |
Past service cost | — |  | — |  | — |
Actuarial (gains)/losses | (304) |  | (965) |  | 281 |
Demographic actuarial (gains)/losses | (91) |  | (133) |  | (59) |
Financial actuarial (gains)/losses | (213) |  | (832) |  | 340 |
Exchange differences and other items | (438) |  | 419 |  | 197 |
Present value of the obligations at end of year | 8,164 |  | 8,898 |  | 9,451 |
The changes in the present value of the accrued obligations were as follows:
EUR million
| 2025 | 2024 | 2023
Present value of the obligations at beginning of year | 6,903 |  | 8,485 |  | 7,578 |
Incorporation of Group companies, net | (6) |  | — |  | (20) |
Current service cost | 26 |  | 28 |  | 25 |
Interest cost | 552 |  | 578 |  | 599 |
Pre-retirement cost | 3 |  | — |  | — |
Effect of curtailment/settlement | (2) |  | (10) |  | (2) |
Benefits paid | (726) |  | (1,113) |  | (730) |
Benefits paid due to settlements | (133) |  | (20) |  | (2) |
Contributions made by employees | 4 |  | 4 |  | 3 |
Past service cost | — |  | 2 |  | 1 |
Actuarial (gains)/losses | 270 |  | (191) |  | 697 |
Demographic actuarial (gains)/losses | 300 |  | (1) |  | 40 |
Financial actuarial (gains)/losses | (30) |  | (190) |  | 657 |
Exchange differences and other items | (5) |  | (860) |  | 336 |
Present value of the obligations at end of year | 6,886 |  | 6,903 |  | 8,485 |
Schedule of changes in fair value of plan assets | The changes in the fair value of plan assets and of insurance contracts linked to pensions were as follows:
Plan Assets
EUR million |
| Post-employment plans |  | Other similar obligations
| 2025 | 2024 | 2023 |  | 2025 | 2024 | 2023
Fair value of plan assets at beginning of year | 1,234 |  | 1,235 |  | 861 |  |  | 5 |  | 7 |  | 8 |
Incorporation of Group companies, net | — |  | — |  | — |  |  | — |  | — |  | — |
Expected return on plan assets | 40 |  | 43 |  | 40 |  |  | — |  | — |  | — |
Gains/(losses) on settlements | 7 |  | — |  | — |  |  | — |  | — |  | — |
Benefits paid | (144) |  | (124) |  | (89) |  |  | (2) |  | (2) |  | (2) |
Contributions/(surrenders) | (7) |  | 58 |  | 409 |  |  | — |  | — |  | — |
Actuarial gains/(losses) | (64) |  | 27 |  | 25 |  |  | — |  | — |  | — |
Exchange differences and other items | (8) |  | (5) |  | (11) |  |  | — |  | — |  | 1 |
Fair value of plan assets at end of year | 1,058 |  | 1,234 |  | 1,235 |  |  | 3 |  | 5 |  | 7 |
The changes in the fair value of the plan assets were as follows:
EUR million
| 2025 | 2024 | 2023
Fair value of plan assets at beginning of year | 9,400 |  | 10,208 |  | 10,152 |
Net incorporation of companies into the Group | — |  | — |  | (41) |
Expected return on plan assets | 496 |  | 478 |  | 498 |
Benefits paid | (469) |  | (465) |  | (434) |
Contributions | 203 |  | 182 |  | 225 |
Actuarial gains/(losses) | (421) |  | (1,440) |  | (406) |
Exchange differences and other items | (469) |  | 437 |  | 214 |
Fair value of plan assets at end of year | 8,740 |  | 9,400 |  | 10,208 |
The changes in the fair value of the plan assets were as follows:
EUR million
| 2025 | 2024 | 2023
Fair value of plan assets at beginning of year | 6,502 |  | 7,787 |  | 7,321 |
Incorporation of Group companies, net | — |  | — |  | (16) |
Expected return on plan assets | 556 |  | 551 |  | 588 |
Benefits paid | (752) |  | (1,022) |  | (644) |
Contributions | 134 |  | 477 |  | 124 |
Actuarial gains/(losses) | (201) |  | (304) |  | 110 |
Settlements gains/(losses) | (1) |  | — |  | — |
Exchange differences and other items | 46 |  | (987) |  | 304 |
Fair value of plan assets at end of year | 6,284 |  | 6,502 |  | 7,787 |
Schedule of insurance contracts linked to pensions |
Insurance Contracts linked to pensions
EUR million
| Post-employment plans |  | Other similar obligations
2025 | 2024 | 2023 |  | 2025 | 2024 | 2023
Fair value of insurance contracts linked to pensions at beginning of year | 81 |  | 93 |  | 104 |  |  | — |  | — |  | — |
Incorporation of Group companies, net | — |  | — |  | — |  |  | — |  | — |  | — |
Expected return on insurance contracts linked to pensions | 3 |  | 3 |  | 4 |  |  | — |  | — |  | — |
Benefits paid | (12) |  | (13) |  | (15) |  |  | — |  | — |  | — |
Paid premiums | — |  | — |  | — |  |  | — |  | — |  | — |
Actuarial gains/(losses) | (5) |  | (2) |  | — |  |  | — |  | — |  | — |
Fair value of insurance contracts linked to pensions at end of year | 67 |  | 81 |  | 93 |  |  | — |  | — |  | — |
Schedule of maturity of estimated benefits payments | The following table shows the estimated benefits payable at 31 December 2025 for the next ten years:
EUR million
2026 | 461
2027 | 391
2028 | 331
2029 | 274
2030 | 223
2031 to 2035 | 672
The following table shows the estimated benefits payable at 31 December 2025 for the next ten years:
EUR million
2026 | 576 |
2027 | 485 |
2028 | 503 |
2029 | 527 |
2030 | 545 |
2031 to 2035 | 2,801 |
The following table shows the estimated benefits payable at 31 December 2025 for the next ten years:
EUR million
2026 | 746 |
2027 | 736 |
2028 | 740 |
2029 | 744 |
2030 | 747 |
2031 to 2035 | 3,790 |
Schedule of main categories of plan assets | The main categories of plan assets as a percentage of total plan assets are as follows:
| 2025 | 2024 | 2023
Equity instruments | — |  | — | —
Debt instruments | 67 | % | 66 | % | 62 | %
Properties | 11 | % | 14 | % | 12 | %
Other | 22 | % | 20 | % | 26 | %
The main categories of plan assets as a percentage of total plan assets are as follows:
| 2025 | 2024 | 2023
Equity instruments | 14 | % | 13% | 11%
Debt instruments | 79 | % | 79% | 83%
Properties | 1 | % | 1% | 1%
Other | 6 | % | 7% | 5%
Schedule of other provisions by geographical area and by type of provision | The detail, by geographical area, of Provisions for taxes and other legal contingencies and Other provisions is as follows:
EUR million
| 2025 | 2024 | 2023
Recognised by Spanish companies | 2,033 |  | 1,924 |  | 1,921 |
Recognised by other EU companies | 310 |  | 694 |  | 433 |
Recognised by other companies | 2,650 |  | 2,433 |  | 2,280 |
Of which: |  |  |
Brazil | 1,530 |  | 1,445 |  | 1,618 |
United Kingdom A | 736 | 654 |  | 373 |
| 4,993 |  | 5,051 |  | 4,634 |
A. Of which GBP 461 million (EUR 528.1 million) correspond to the Financial Conduct Authority (FCA) review of the Vehicle Finance Market as detailed in note 25.e.ii. The types of provision were determined by grouping together items of a similar nature:
EUR million
| 2025 | 2024 | 2023
Provisions for taxes | 720 |  | 727 |  | 745 |
Provisions for employment-related proceedings (Brazil) | 594 |  | 458 |  | 611 |
Provisions for other legal proceedings | 1,675 |  | 1,532 |  | 1,359 |
Provision for customer remediation | 826 |  | 1,001 |  | 454 |
Provision for restructuring | 279 |  | 589 |  | 596 |
Other | 899 |  | 744 |  | 869 |
| 4,993 |  | 5,051 |  | 4,634 |

X
- Definition The disclosure of defined benefit plans. [Refer: Defined benefit plans [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2025-01-01 -Paragraph 138 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2025-en-r&anchor=para_138&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 204 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_204&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 204 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_204&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2025-01-01 -Paragraph 142 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2025-en-r&anchor=para_142&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 208 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_208&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 208 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_208&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2025-01-01 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2025-en-r&anchor=para_140_a&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 206 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_206_a&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 206 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_206_a&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The entire disclosure for other provisions, contingent liabilities and contingent assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 37 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IAS37_g84-92_TI -URIDate 2025-03-27 + Details
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