XML 379 R105.htm IDEA: XBRL DOCUMENT v3.24.1

Retirement benefit obligations - Analysis of fair value of plan assets (Details) - GBP (£) £ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Retirement benefit obligations
Equity instruments	£ 2	£ 2
Debt instruments- unquoted	15	15
Property	1
Other	17	21
Total plan assets	35	38
Cumulative actuarial gain recognised	34	34
Remeasurement gain (loss) recognised	£ 0	£ 2

X

- Definition

The amount instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 19
-IssueDate 2023-01-01
-Paragraph 142
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_142_c&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_DebtInstrumentsAmountContributedToFairValueOfPlanAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfInformationAboutDefinedBenefitPlansAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount instruments representing equity (rather than debt) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 19
-IssueDate 2023-01-01
-Paragraph 142
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_142_b&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_EquityInstrumentsAmountContributedToFairValueOfPlanAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2023-01-01
-Paragraph 142
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_142&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_OtherAssetsAmountContributedToFairValueOfPlanAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2023-01-01
-Paragraph 135
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_135_b&doctype=Standard
-URIDate 2023-03-23

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 91
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_91_a&doctype=Standard
-URIDate 2023-03-23

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 7
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_7&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2023-01-01
-Paragraph 57
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_57_a&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_PlanAssetsAtFairValue
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 19
-IssueDate 2023-01-01
-Paragraph 142
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_142_d&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_PropertyAmountContributedToFairValueOfPlanAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

A component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 78
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_ReserveOfRemeasurementsOfDefinedBenefitPlans
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant