XML 139 R102.htm IDEA: XBRL DOCUMENT v3.8.0.1

Retirement plans - Expense recognized in income statement (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Net defined benefit pension plan expense:
Current service cost	$ 1,879	$ 1,677
Past service cost	812	0
Net interest cost	720	715
Cost of settlement	0	0
Net defined benefit pension plan expense	$ 3,411	$ 2,392

X

- Definition

The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2017-01-01
-Paragraph 141
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_141_a&doctype=Standard
-URIDate 2017-03-09

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X

- Definition

The decrease (increase) in the net defined benefit liability (asset) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]; Actuarial assumptions [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2017-01-01
-Paragraph 141
-Subparagraph d
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_141_d&doctype=Standard
-URIDate 2017-03-09

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X

- Definition

The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2017-01-01
-Paragraph 141
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_141_b&doctype=Standard
-URIDate 2017-03-09

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X

- Definition

The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2017-01-01
-Paragraph 141
-Subparagraph d
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_141_d&doctype=Standard
-URIDate 2017-03-09

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X

- Definition

The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2017-01-01
-Paragraph 5
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_5&doctype=Standard
-URIDate 2017-03-09

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X

- Definition

Net Defined Benefit Pension Plan Expense [Abstract]

+ References

No definition available.

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