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Employee Benefits (Tables) | 12 Months Ended
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Oct. 31, 2025
Text Block [Abstract] |
Schedule of Relative Size of Plan Obligation and Assets |
|  | Pension plans |  |  | Other benefit plans |
|  | Canada |  |  |  |  |  |  |  |  |  |
For the year ended October 31, 2025 |  | SPP |  |  | Other |  |  | International |  |  | Canada |  |  | International |
Percentage of total benefit obligations |  |  | 72 | % |  |  | 16 | % |  |  | 12 | % |  |  | 50 | % |  |  | 50 | %
Percentage of total plan assets |  |  | 74 | % |  |  | 11 | % |  |  | 15 | % |  |  | – |  |  |  | 100 | %
Percentage of total benefit expense (1) |  |  | 74 | % |  |  | 23 | % |  |  | 3 | % |  |  | 42 | % |  |  | 58 | %
|  | Pension plans |  |  | Other benefit plans |
|  | Canada |  |  |  |  |  |  |  |  |  |
For the year ended October 31, 2024 |  | SPP |  |  | Other |  |  | International |  |  | Canada |  |  | International |
Percentage of total benefit obligations |  |  | 72 | % |  |  | 15 | % |  |  | 13 | % |  |  | 50 | % |  |  | 50 | %
Percentage of total plan assets |  |  | 74 | % |  |  | 11 | % |  |  | 15 | % |  |  | – |  |  |  | 100 | %
Percentage of total benefit expense (1) |  |  | 73 | % |  |  | 27 | % |  |  | – |  |  |  | 46 | % |  |  | 54 | %
(1) | Excludes non-routine benefit expense items such as past service costs, curtailment charges and settlement charges.
Summary of Cash Contributions and Payments made by Bank to Principal Plans | The table below shows the cash contributions and payments made by the Bank to its principal plans in 2025, and the prior year.
Contributions to the principal plans for the year ended October 31 ($ millions) |  | 2025 |  |  | 2024 |
Defined benefit pension plans (cash contributions to fund the plans, including paying beneficiaries under the unfunded pension arrangements) |  |  |  |  |  |  |  |
SPP (excluding defined contribution provision) |  | $ | 158 |  |  | $ | 69 |
All other plans |  |  | 64 |  |  |  | 47 |
Other benefit plans (cash contributions mainly in the form of benefit payments to beneficiaries) |  |  | 61 |  |  |  | 62 |
Defined contribution pension and other benefit plans (cash contributions) |  |  | 206 |  |  |  | 184 |
Defined contribution pension contributions funded from pension plan surplus |  |  | – |  |  |  | (54 | )
Total contributions (1) |  | $ | 489 |  |  | $ | 308 |
(1) | Based on preliminary estimates, the Bank expects to make contributions of $158 million to the SPP (excluding the defined contribution provision), $79 million to all other defined benefit pension plans, $66 million to other benefit plans and $217 million to all defined contribution plans for the year ending October 31, 2026.
Summary of Excess (deficit) of Fair Value of Assets Over Benefit Obligation for Wholly Unfunded Plans and Wholly or Partly Funded Plans | The excess (deficit) of the fair value of assets over the benefit obligation at the end of the year includes the following amounts for plans that are wholly unfunded and plans that are wholly or partly funded.
|  | Pension plans |  |  | Other benefit plans |
As at October 31 ($ millions) |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Benefit obligation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation of plans that are wholly unfunded |  | $ | 346 |  |  | $ | 362 |  |  | $ | 890 |  |  | $ | 930 |
Benefit obligation of plans that are wholly or partly funded |  |  | 8,886 |  |  |  | 8,529 |  |  |  | 264 |  |  |  | 217 |
Funded status |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation of plans that are wholly or partly funded |  | $ | 8,886 |  |  | $ | 8,529 |  |  | $ | 264 |  |  | $ | 217 |
Fair value of assets |  |  | 9,956 |  |  |  | 9,260 |  |  |  | 63 |  |  |  | 84 |
Excess (deficit) of fair value of assets over benefit obligation of wholly or partly funded plans |  | $ | 1,070 |  |  | $ | 731 |  |  | $ | (201 | ) |  | $ | (133 | )
Benefit obligation of plans that are wholly unfunded |  |  | 346 |  |  |  | 362 |  |  |  | 890 |  |  |  | 930 |
Excess (deficit) of fair value of assets over total benefit obligation |  | $ | 724 |  |  | $ | 369 |  |  | $ | (1,091 | ) |  | $ | (1,063 | )
Effect of asset limitation and minimum funding requirement |  |  | (223 | ) |  |  | (208 | ) |  |  | – |  |  |  | – |
Net asset (liability) at end of year |  | $ | 501 |  |  | $ | 161 |  |  | $ | (1,091 | ) |  | $ | (1,063 | )
Summary of Financial Information related to Principal Plans | The following tables present financial information related to the Bank’s principal plans.
|  | Pension plans |  |  | Other benefit plans |
For the year ended October 31 ($ millions) |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Change in benefit obligation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 8,891 |  |  | $ | 7,669 |  |  | $ | 1,147 |  |  | $ | 1,114 |
Current service cost |  |  | 244 |  |  |  | 205 |  |  |  | 22 |  |  |  | 20 |
Interest cost on benefit obligation |  |  | 432 |  |  |  | 456 |  |  |  | 70 |  |  |  | 77 |
Employee contributions |  |  | 26 |  |  |  | 27 |  |  |  | – |  |  |  | – |
Benefits paid |  |  | (438 | ) |  |  | (404 | ) |  |  | (94 | ) |  |  | (101 | )
Actuarial loss (gain) |  |  | 8 |  |  |  | 959 |  |  |  | 55 |  |  |  | 59 |
Past service cost (1) |  |  | 32 |  |  |  | – |  |  |  | (63 | ) |  |  | (1 | )
Business acquisition |  |  | – |  |  |  | – |  |  |  | (2 | ) |  |  | – |
Settlements |  |  | – |  |  |  | (2 | ) |  |  | – |  |  |  | – |
Foreign exchange |  |  | 37 |  |  |  | (19 | ) |  |  | 19 |  |  |  | (21 | )
Benefit obligation at end of year |  | $ | 9,232 |  |  | $ | 8,891 |  |  | $ | 1,154 |  |  | $ | 1,147 |
Change in fair value of assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of assets at beginning of year |  |  | 9,260 |  |  |  | 8,139 |  |  |  | 84 |  |  |  | 113 |
Interest income on fair value of assets |  |  | 467 |  |  |  | 494 |  |  |  | 8 |  |  |  | 9 |
Return on plan assets in excess of (less than) interest income on fair value of assets |  |  | 421 |  |  |  | 955 |  |  |  | (1 | ) |  |  | 8 |
Employer contributions |  |  | 222 |  |  |  | 62 |  |  |  | 61 |  |  |  | 62 |
Employee contributions |  |  | 26 |  |  |  | 27 |  |  |  | – |  |  |  | – |
Benefits paid |  |  | (438 | ) |  |  | (404 | ) |  |  | (94 | ) |  |  | (101 | )
Administrative expenses |  |  | (12 | ) |  |  | (13 | ) |  |  | – |  |  |  | – |
Business acquisition |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |
Settlements |  |  | – |  |  |  | (3 | ) |  |  | – |  |  |  | – |
Foreign exchange |  |  | 10 |  |  |  | 3 |  |  |  | 5 |  |  |  | (7 | )
Fair value of assets at end of year |  | $ | 9,956 |  |  | $ | 9,260 |  |  | $ | 63 |  |  | $ | 84 |
Funded status |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Excess (deficit) of fair value of assets over benefit obligation at end of year |  |  | 724 |  |  |  | 369 |  |  |  | (1,091 | ) |  |  | (1,063 | )
Effect of asset limitation and minimum funding requirement (2) |  |  | (223 | ) |  |  | (208 | ) |  |  | – |  |  |  | – |
Net asset (liability) at end of year |  | $ | 501 |  |  | $ | 161 |  |  | $ | (1,091 | ) |  | $ | (1,063 | )
Recorded in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other assets in the Bank’s Consolidated Statement of Financial Position |  |  | 1,036 |  |  |  | 684 |  |  |  | 1 |  |  |  | 1 |
Other liabilities in the Bank’s Consolidated Statement of Financial Position |  |  | (535 | ) |  |  | (523 | ) |  |  | (1,092 | ) |  |  | (1,064 | )
Net asset (liability) at end of year |  | $ | 501 |  |  | $ | 161 |  |  | $ | (1,091 | ) |  | $ | (1,063 | )
Annual benefit expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current service cost |  |  | 244 |  |  |  | 205 |  |  |  | 22 |  |  |  | 20 |
Net interest expense (income) |  |  | (13 | ) |  |  | (32 | ) |  |  | 62 |  |  |  | 68 |
Administrative expenses |  |  | 12 |  |  |  | 12 |  |  |  | – |  |  |  | – |
Past service costs (1) |  |  | 32 |  |  |  | – |  |  |  | (63 | ) |  |  | (1 | )
Amount of settlement (gain) loss recognized |  |  | – |  |  |  | 1 |  |  |  | – |  |  |  | – |
Remeasurement of other long-term benefits |  |  | – |  |  |  | – |  |  |  | 2 |  |  |  | 6 |
Benefit expense (income) recorded in the Consolidated Statement of Income (A) |  | $ | 275 |  |  | $ | 186 |  |  | $ | 23 |  |  | $ | 93 |
Defined contribution benefit expense (B) |  | $ | 205 |  |  | $ | 183 |  |  | $ | 1 |  |  | $ | 1 |
Remeasurements |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets in excess of interest income on fair value of assets |  |  | 421 |  |  |  | 955 |  |  |  | (1 | ) |  |  | 8 |
Actuarial (loss) gain on benefit obligation |  |  | (8 | ) |  |  | (959 | ) |  |  | (53 | ) |  |  | (53 | )
Change in the asset limitation |  |  | 6 |  |  |  | (146 | ) |  |  | – |  |  |  | – |
Gains (losses) recorded in OCI (C) |  | $ | 419 |  |  | $ | (150 | ) |  | $ | (54 | ) |  | $ | (45 | )
Total benefit cost (A + B - C) |  | $ | 61 |  |  | $ | 519 |  |  | $ | 78 |  |  | $ | 139 |
Additional details on actual return on assets and actuarial gains and (losses) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actual (return) on assets (net of administrative expenses) |  | $ | (876 | ) |  | $ | (1,436 | ) |  | $ | (7 | ) |  | $ | (19 | )
Actuarial gains and (losses) from changes in demographic assumptions |  |  | 4 |  |  |  | 7 |  |  |  | (11 | ) |  |  | – |
Actuarial gains and (losses) from changes in financial assumptions |  |  | (16 | ) |  |  | (952 | ) |  |  | (47 | ) |  |  | (53 | )
Actuarial gains and (losses) from changes in experience |  |  | 4 |  |  |  | (14 | ) |  |  | 3 |  |  |  | (6 | )
Additional details on fair value of pension plan assets invested |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
In Scotiabank securities (stock, bonds) |  |  | 54 |  |  |  | 67 |  |  |  | – |  |  |  | – |
In property occupied by Scotiabank |  |  | 3 |  |  |  | 4 |  |  |  | – |  |  |  | – |
Change in asset ceiling/(onerous liability) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset ceiling /onerous liability at end of prior year |  |  | 208 |  |  |  | 55 |  |  |  | – |  |  |  | – |
Interest expense |  |  | 22 |  |  |  | 6 |  |  |  | – |  |  |  | – |
Remeasurements |  |  | (6 | ) |  |  | 146 |  |  |  | – |  |  |  | – |
Foreign exchange |  |  | (1 | ) |  |  | 1 |  |  |  | – |  |  |  | – |
Asset ceiling /onerous liability at end of year |  | $ | 223 |  |  | $ | 208 |  |  | $ | – |  |  | $ | – |
(1) | Other benefit plans past service costs relate to certain post-retirement plan amendments.
(2) | The recognized asset is limited by the present value of economic benefits available from a reduction in future contributions to a plan and from the ability to pay plan expenses from the fund.
Summary of Disaggregation of Defined Benefit Obligation | The weighted average duration of the total benefit obligation at October 31, 2025 is 13.4 years (2024 – 13.6 years).
|  | Pension plans |  |  | Other benefit plans |
For the year ended October 31 |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Disaggregation of the benefit obligation (%) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Canada |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Active members |  |  | 51 | % |  |  | 51 | % |  |  | 3 | % |  |  | 3 | %
Inactive and retired members |  |  | 49 | % |  |  | 49 | % |  |  | 97 | % |  |  | 97 | %
Total |  |  | 100 | % |  |  | 100 | % |  |  | 100 | % |  |  | 100 | %
Mexico |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Active members |  |  | 28 | % |  |  | 28 | % |  |  | 28 | % |  |  | 32 | %
Inactive and retired members |  |  | 72 | % |  |  | 72 | % |  |  | 72 | % |  |  | 68 | %
Total |  |  | 100 | % |  |  | 100 | % |  |  | 100 | % |  |  | 100 | %
United States |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Active members |  |  | 28 | % |  |  | 31 | % |  |  | 32 | % |  |  | 43 | %
Inactive and retired members |  |  | 72 | % |  |  | 69 | % |  |  | 68 | % |  |  | 57 | %
Total |  |  | 100 | % |  |  | 100 | % |  |  | 100 | % |  |  | 100 | %
Summary of Key Weighted-Average Assumptions used by Bank for Measurement of Benefit Obligation and Benefit Expense for All of Bank's Principal Plans | The key weighted-average assumptions used by the Bank for the measurement of the benefit obligation and benefit expense for all of the Bank’s principal plans are summarized as follows:
|  | Pension plans |  |  | Other benefit plans |
For the year ended October 31 |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Benefit obligation at end of year |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate – all plans |  |  | 5.17 | % |  |  | 5.22 | % |  |  | 6.34 | % |  |  | 6.51 | %
Discount rate – Canadian plans only |  |  | 4.80 | % |  |  | 4.80 | % |  |  | 4.49 | % |  |  | 4.69 | %
Rate of increase in future compensation (1) |  |  | 3.85 | % |  |  | 3.85 | % |  |  | 4.48 | % |  |  | 4.37 | %
Benefit expense (income) for the year |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate – All plans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate for defined benefit obligations |  |  | 5.22 | % |  |  | 6.13 | % |  |  | 6.51 | % |  |  | 7.36 | %
Discount rate for net interest cost |  |  | 4.96 | % |  |  | 6.13 | % |  |  | 6.35 | % |  |  | 7.36 | %
Discount rate for service cost |  |  | 5.28 | % |  |  | 6.06 | % |  |  | 6.62 | % |  |  | 7.31 | %
Discount rate for interest on service cost |  |  | 5.10 | % |  |  | 6.07 | % |  |  | 6.53 | % |  |  | 7.27 | %
Discount rate – Canadian plans only |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate for defined benefit obligations |  |  | 4.80 | % |  |  | 5.70 | % |  |  | 4.69 | % |  |  | 5.80 | %
Discount rate for net interest cost |  |  | 4.51 | % |  |  | 5.70 | % |  |  | 4.42 | % |  |  | 5.80 | %
Discount rate for service cost |  |  | 4.90 | % |  |  | 5.60 | % |  |  | 4.87 | % |  |  | 5.62 | %
Discount rate for interest on service cost |  |  | 4.70 | % |  |  | 5.61 | % |  |  | 4.69 | % |  |  | 5.53 | %
Rate of increase in future compensation (1) |  |  | 3.85 | % |  |  | 3.96 | % |  |  | 4.37 | % |  |  | 4.61 | %
Health care cost trend rates at end of year |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Initial rate |  |  | n/a |  |  |  | n/a |  |  |  | 5.62 | % |  |  | 5.72 | %
Ultimate rate |  |  | n/a |  |  |  | n/a |  |  |  | 4.76 | % |  |  | 4.71 | %
Year ultimate rate reached |  |  | n/a |  |  |  | n/a |  |  |  | 2041 |  |  |  | 2041 |
Assumed life expectancy in Canada (years) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Life expectancy at 65 for current pensioners – male |  |  | 23.6 |  |  |  | 23.6 |  |  |  | 23.6 |  |  |  | 23.6 |
Life expectancy at 65 for current pensioners – female |  |  | 24.7 |  |  |  | 24.7 |  |  |  | 24.7 |  |  |  | 24.7 |
Life expectancy at 65, for future pensioners currently aged 45 – male |  |  | 24.5 |  |  |  | 24.5 |  |  |  | 24.5 |  |  |  | 24.5 |
Life expectancy at 65, for future pensioners currently aged 45 – female |  |  | 25.6 |  |  |  | 25.6 |  |  |  | 25.6 |  |  |  | 25.6 |
Assumed life expectancy in Mexico (years) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Life expectancy at 65 for current pensioners – male |  |  | 21.6 |  |  |  | 21.6 |  |  |  | 21.6 |  |  |  | 21.6 |
Life expectancy at 65 for current pensioners – female |  |  | 24.0 |  |  |  | 24.0 |  |  |  | 24.0 |  |  |  | 24.0 |
Life expectancy at 65, for future pensioners currently aged 45 – male |  |  | 21.7 |  |  |  | 21.7 |  |  |  | 21.7 |  |  |  | 21.7 |
Life expectancy at 65, for future pensioners currently aged 45 – female |  |  | 24.0 |  |  |  | 24.0 |  |  |  | 24.0 |  |  |  | 24.0 |
Assumed life expectancy in United States (years) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Life expectancy at 65 for current pensioners – male |  |  | 22.1 |  |  |  | 22.0 |  |  |  | 22.1 |  |  |  | 22.0 |
Life expectancy at 65 for current pensioners – female |  |  | 23.5 |  |  |  | 23.5 |  |  |  | 23.5 |  |  |  | 23.5 |
Life expectancy at 65, for future pensioners currently aged 45 – male |  |  | 23.5 |  |  |  | 23.4 |  |  |  | 23.5 |  |  |  | 23.4 |
Life expectancy at 65, for future pensioners currently aged 45 – female |  |  | 24.9 |  |  |  | 24.8 |  |  |  | 24.9 |  |  |  | 24.8 |
(1) | The weighted-average rates of increase in future compensation shown for other benefit plans do not include Canadian flexible post-retirement benefits plans established in fiscal 2005, as they are not impacted by future compensation increases.
Summary of Sensitivity Analysis of Key Assumptions Plans |
|  | Pension plans |  |  | Other benefit plans |
For the year ended October 31, 2025 ($ millions) |  | Benefit obligation |  |  | Benefit expense |  |  | Benefit obligation |  |  | Benefit expense |
Impact of the following changes: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1% decrease in discount rate |  | $ | 1,382 |  |  | $ | 88 |  |  | $ | 124 |  |  | $ | 5 |
0.25% increase in rate of increase in future compensation |  |  | 73 |  |  |  | 5 |  |  |  | – |  |  |  | – |
1% increase in health care cost trend rate |  |  | n/a |  |  |  | n/a |  |  |  | 97 |  |  |  | 13 |
1% decrease in health care cost trend rate |  |  | n/a |  |  |  | n/a |  |  |  | (81 | ) |  |  | (10 | )
1 year increase in Canadian life expectancy |  |  | 160 |  |  |  | 10 |  |  |  | 18 |  |  |  | 1 |
1 year increase in Mexican life expectancy |  |  | 3 |  |  |  | – |  |  |  | 3 |  |  |  | – |
1 year increase in the United States life expectancy |  |  | 2 |  |  |  | – |  |  |  | 1 |  |  |  | – |
Summary of weighted-average actual and target asset allocations | The tables below show the weighted-average actual and target asset allocations for the Bank’s principal plans at October 31, by asset category.
|  | Pension plans |  |  | Other benefit plans |
Asset category % |  | Actual 2025 |  |  | Actual 2024 |  |  | Actual 2025 |  |  | Actual 2024 |
Cash and cash equivalents |  |  | 1 | % |  |  | 2 | % |  |  | – | % |  |  | – | %
Equity investments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted in an active market |  |  | 44 | % |  |  | 43 | % |  |  | 15 | % |  |  | 12 | %
Non quoted |  |  | 5 | % |  |  | 5 | % |  |  | – | % |  |  | – | %
|  |  | 49 | % |  |  | 48 | % |  |  | 15 | % |  |  | 12 | %
Fixed income investments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted in an active market |  |  | 6 | % |  |  | 10 | % |  |  | 83 | % |  |  | 87 | %
Non quoted |  |  | 33 | % |  |  | 29 | % |  |  | – | % |  |  | – | %
|  |  | 39 | % |  |  | 39 | % |  |  | 83 | % |  |  | 87 | %
Property |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted in an active market |  |  | – | % |  |  | – | % |  |  | 2 | % |  |  | 1 | %
Non quoted |  |  | 1 | % |  |  | 1 | % |  |  | – | % |  |  | – | %
|  |  | 1 | % |  |  | 1 | % |  |  | 2 | % |  |  | 1 | %
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted in an active market |  |  | – | % |  |  | – | % |  |  | – | % |  |  | – | %
Non quoted |  |  | 10 | % |  |  | 10 | % |  |  | – | % |  |  | – | %
|  |  | 10 | % |  |  | 10 | % |  |  | – | % |  |  | – | %
Total |  |  | 100 | % |  |  | 100 | % |  |  | 100 | % |  |  | 100 | %
Target asset allocation at October 31, 2025 Asset category % |  | Pension plans |  |  | Other benefit plans |
Cash and cash equivalents |  |  | – | % |  |  | – | %
Equity investments |  |  | 41 | % |  |  | 15 | %
Fixed income investments |  |  | 44 | % |  |  | 83 | %
Property |  |  | 1 | % |  |  | 2 | %
Other |  |  | 14 | % |  |  | – | %
Total |  |  | 100 | % |  |  | 100 | %

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- Definition Disclosure of defined contributions and other plans expense recognized . + References No definition available. + Details
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- Definition Disclosure of key weighted average assumptions for measurement of benefit obligation and benefit expense. + References No definition available. + Details
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- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References No definition available. + Details
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- Definition Tabular disclosure of the aggregate benefit obligation and aggregate fair value of plan assets for pension plans and/or other employee benefit plans with benefit obligations in excess of plan assets as of the measurement date. + References No definition available. + Details
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- Definition Text Block [Abstract] + References No definition available. + Details
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- 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 2024-01-01 -Paragraph 138 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_138&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_140_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 145 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_145&doctype=Standard -URIDate 2024-03-27 + Details
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