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EMPLOYEES BENEFITS PLANS | 12 Months Ended
--- | ---
Dec. 31, 2022
Employees Benefits Plans |
EMPLOYEES BENEFITS PLANS |
| 20. | EMPLOYEES BENEFITS PLANS
| 20.1 | Supplementary pension plans
The Company is the sponsor of the following pension plans for its employees and executives: i) Plan II –Variable Contribution with Defined Benefit option – closed for admissions; ii) Plan III – Defined Contribution –open for admissions; and iii) FAF Plan – Defined Benefit - closed for admissions. These plans are managed by BRF Previdência, a closed supplementary pension entity, of non-economic and non-profit nature, and through its Deliberative Board, is responsible for defining pension objectives and policies, as well as establishing fundamental guidelines aa well as organization, operation and management rules. The Deliberative Board is composed of representatives from the sponsor and participants, in the proportion of 2/3 and 1/3 respectively.
| 20.1.1. | Defined benefit plans
The Plan II is a variable contribution plan structured as defined contribution during the accumulation of mathematic provisions and at the benefit grant date the beneficiary may choose to convert the accumulated balance in a lifetime monthly income (defined benefit). The main related actuarial risks are (i) survival rates above the mortality tables and (ii) actual return on equity below the actual discount rate. The FAF (Fundação Attílio Francisco Xavier Fontana) Plan aims to complement the benefit paid by the Brazilian Social Security (“INSS – Instituto Nacional de Seguridade Social”). The benefit is calculated based on the income of the participant and the amounts vary according to the type of the retirement, the length of the service and other criteria defined by the plan. The main actuarial risks related are: (i) survival rates above the mortality tables, (ii) turnover lower than expected, (iii) salary growth higher than expected, (iv) actual return on equity below the actual discount rate, (v) changes to the rules of social security, and (vi) actual family composition of the retired employee or executive different than the established assumption. The actuarial calculations of the plans managed by BRF Previdência are prepared annually by independent specialists and reviewed by Management, according to the rules in force. In the case of a deficit in the plans results, the sponsor, the participants and the beneficiaries, must support the plan according to the proportion of their contributions. The economic benefit presented as an asset considers only the portion of the surplus that is actually recoverable. The recovery of the surplus on the plans is through reductions in future contributions.
| 20.1.2. | Defined contribution plan
The Plan III is a defined contribution plan, in which the contributions are known and the benefit depends directly on the contributions made by participants and sponsors, on the contribution time and on the returns obtained through the investment of the contributions. The contributions made by the Company in the year ended December 31, 2022 amounted R$25,507 (R$24,528 for the year ended December 31, 2021). On December 31, 2022, the plan had 39,715 participants (40,553 participants as of December 31, 2021). When the participants of the Plans II and III terminate the employment relationship with the sponsor, the unused balance of the contributions made by the sponsor forms a surplus fund that may be used to compensate future contributions of the sponsor.
| 20.1.3. | Rollforward of defined benefit and variable contribution
The assets and actuarial liabilities, as well as the movement of the related rights and obligations are presented below:
Schedule of assets and actuarial liabilities |  |  |  |  |  |  |
| FAF |  | Plan II
| 12.31.22 |  | 12.31.21 |  | 12.31.22 |  | 12.31.21
Composition of actuarial assets and liabilities |  |  |  |  |  |  |
Present value of actuarial liabilities | 3,121,348 |  | 3,340,497 |  | 20,822 |  | 23,981
Fair value of assets | (3,603,611) |  | (3,547,727) |  | (22,745) |  | (22,298)
(Surplus) Deficit | (482,263) |  | (207,230) |  | (1,923) |  | 1,683
Irrecoverable surplus - (asset ceiling) | 482,263 |  | 207,230 |  | 1,923 |  | -
Net actuarial (assets) liabilities | - |  | - |  | - |  | 1,683
Rollforward of irrecoverable surplus |  |  |  |  |  |  |
Beginning balance of irrecoverable surplus | 207,230 |  | 175,981 |  | - |  | 167
Interest on irrecoverable surplus | 18,152 |  | 13,181 |  | - |  | 12
Changes in irrecoverable surplus during the year | 256,881 |  | 18,068 |  | 1,923 |  | (179)
Ending balance of irrecoverable surplus | 482,263 |  | 207,230 |  | 1,923 |  | -
Rollforward of present value of actuarial liabilities |  |  |  |  |  |  |
Beginning balance of the present value of liabilities | 3,340,497 |  | 3,377,234 |  | 23,981 |  | 23,256
Interest on actuarial obligations | 283,241 |  | 246,073 |  | 1,997 |  | 1,627
Current service cost | 23,189 |  | 26,741 |  | - |  | -
Past service cost - plan changes | (32,526) |  | - |  | (546) |  | -
Benefit paid | (213,804) |  | (169,962) |  | (1,838) |  | (1,712)
Actuarial losses - experience | (36,292) |  | 325,778 |  | (1,358) |  | 4,278
Actuarial losses - hypothesis | (242,957) |  | (465,367) |  | (1,414) |  | (3,468)
Ending balance of actuarial liabilities | 3,121,348 |  | 3,340,497 |  | 20,822 |  | 23,981
Rollforward of the fair value of the assets |  |  |  |  |  |  |
Beginning balance of the fair value of plan assets | (3,547,727) |  | (3,553,215) |  | (22,298) |  | (24,170)
Interest income on assets plan | (301,394) |  | (259,254) |  | (1,851) |  | (1,694)
Benefit paid | 213,804 |  | 169,962 |  | 1,838 |  | 1,712
Return on assets higher (lower) than projection | 31,706 |  | 94,780 |  | (434) |  | 1,854
Ending Balance of the fair value of the assets | (3,603,611) |  | (3,547,727) |  | (22,745) |  | (22,298)
Rollforward of comprehensive income |  |  |  |  |  |  |
Beginning balance | 26,741 |  | 37,883 |  | (2,485) |  | (2,734)
Reversion to accumulated losses | (26,741) |  | (37,883) |  | 2,485 |  | 2,734
Actuarial gains (losses) | 311,776 |  | 139,589 |  | 2,772 |  | (810)
Return on assets higher (lower) than projection | (31,705) |  | (94,780) |  | 434 |  | (1,854)
Changes on irrecoverable surplus | (256,881) |  | (18,068) |  | 179 |  | 179
Ending balance of comprehensive income | 23,190 |  | 26,741 |  | 3,385 |  | (2,485)
Costs recognized in statement of income |  |  |  |  |  |  |
Current service costs | (23,190) |  | (26,741) |  | - |  | -
Interest on actuarial obligations | (283,241) |  | (246,073) |  | (1,997) |  | (1,627)
Projected return on assets | 301,394 |  | 259,254 |  | 1,851 |  | 1,694
Interest on irrecoverable surplus | (18,153) |  | (13,181) |  | - |  | (12)
Costs recognized in statement of income | (23,190) |  | (26,741) |  | (146) |  | 55
Estimated costs for the next year |  |  |  |  |  |  |
Costs of defined benefit | (18,153) |  | (23,190) |  | - |  | -
Estimated costs for the next year | (18,153) |  | (23,190) |  | - |  | -
| 20.1.4. | Actuarial assumptions and demographic data
The main actuarial assumptions and demographic data used in the actuarial calculations are presented below:
Schedule of actuarial assumptions and demographic data |  |  |  |  |  |  |
| FAF |  | Plan II
| 12.31.22 |  | 12.31.21 |  | 12.31.22 |  | 12.31.21
Actuarial assumptions |  |  |  |  |  |  |
Economic hypothesis |  |  |  |  |  |  |
Discount rate | 9.75% |  | 8.76% |  | 9.73% |  | 8.68%
Inflation rate | 3.50% |  | 3.25% |  | 3.50% |  | 3.25%
Wage growth rate | 4.60% |  | 4.34% |  | N/A |  | N/A
Demographic hypothesis |  |  |  |  |  |  |
Mortality schedule | AT-2000 Basic, by gender |  | AT-2000 smoothed by 10% |  | AT-2000 Basic, by gender |  | AT-2000 smoothed by 10%
Mortality schedule - Disabled | CSO-58 |  | CSO-58 |  | CSO-58 |  | CSO-58
Demographic data |  |  |  |  |  |  |
Number of active participants | 5,669 |  | 6,054 |  | - |  | -
Number of beneficiary participants assisted | 7,884 |  | 7,565 |  | 51 |  | 52
| 20.1.5. | The composition of the investment portfolios
The composition of the investment portfolios is presented below:
The composition of the investment portfolios is presented below: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | FAF |  | Plan II
|  | 12.31.22 |  | 12.31.21 |  | 12.31.22 |  | 12.31.21
Composition of the fund's portfolio |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed income |  | 2,385,591 |  | 66.2% |  | 2,308,861 |  | 65.1% |  | 19,969 |  | 87.8% |  | 19,386 |  | 86.9%
Variable income |  | 421,622 |  | 11.7% |  | 517,259 |  | 14.6% |  | 1,115 |  | 4.9% |  | 1,106 |  | 5.0%
Real estate |  | 342,343 |  | 9.5% |  | 334,905 |  | 9.4% |  | 23 |  | 0.1% |  | 20 |  | 0.1%
Structured investments |  | 454,055 |  | 12.6% |  | 321,779 |  | 9.1% |  | 1,638 |  | 7.2% |  | 1,527 |  | 6.8%
Foreign |  | - |  | - |  | 45,411 |  | 1.3% |  | - |  | - |  | 259 |  | 1.2%
Transactions with participants |  | - |  | - |  | 19,512 |  | 0.5% |  | - |  | - |  | - |  | -
|  | 3,603,611 |  | 100.0% |  | 3,547,727 |  | 100.0% |  | 22,745 |  | 100.0% |  | 22,298 |  | 100.0%
% of nominal return on assets |  | 8.50% |  |  |  | 7.49% |  |  |  | 8.30% |  |  |  | 7.25% |  |
| 20.1.6. | Expected benefit payments and average term of payments
The following amounts represent the expected benefit payments for future periods and the average duration of the plan’s obligations:
The following amounts represent the expected benefit payments for future periods and the average duration of the plan’s obligations |  |  |
| FAF |  | Plan II
2023 | 227,705 |  | 1,869
2024 | 226,703 |  | 1,853
2025 | 226,168 |  | 1,835
2026 | 225,999 |  | 1,814
2027 | 226,916 |  | 1,789
2028 to 2032 | 1,147,585 |  | 8,437
Weighted average duration - in years | 10.95 |  | 8.90
| 20.1.7. | Sensitivity analysis of the defined benefit plan - FAF
The quantitative sensitivity analysis regarding the relevant assumptions of defined benefit plan – FAF on December 31, 2022 is presented below:
Schedule of quantitative sensitivity analysis regarding relevant assumptions of defined benefit plan |  |  |  |  |  |  |  |  |  |
|  | Assumptions utilized |  | Variation of (+1%) |  | Variation of (-1%)
Relevant assumptions |  |  | Average rate |  | Actuarial liabilities |  | Average rate |  | Actuarial liabilities
Benefit plan - FAF |  |  |  |  |  |  |  |  |  |
Discount rate |  | 9.75% |  | 10.75% |  | 3,475,721 |  | 8.75% |  | 2,826,339
Wage growth rate (1) |  | 1.06% |  | 2.06% |  | 3,179,369 |  | 0.06% |  | 3,072,449
| (1) | Actual rate.
| 20.2 | Employee benefits: description and characteristics of benefits and associated risks
Schedule of employee benefits |  |  |
| Liabilities
| 12.31.22 |  | 12.31.21
Medical assistance | 119,729 |  | 195,345
F.G.T.S. Penalty (1) | 60,657 |  | 53,881
Award for length of service | 112,225 |  | 98,474
Other | 228,701 |  | 204,885
| 521,312 |  | 552,585
Current | 64,367 |  | 54,354
Non-current | 456,945 |  | 498,231
| (1) | FGTS – Government Severance Indemnity Fund for Employees
The Company has the policy to offer the following post-employment and other employee benefits plans in addition to the pension plans, which are measured by actuarial calculation and recognized in the financial statement:
| 20.2.1. | Medical plan
The Company offers a medical plan with fixed contribution to the retired employees according to the Law No. 9,656/98. It is ensured to the retired employee that has contributed to the health plan during the employment relationship for at least 10 years, the right of maintenance as beneficiary, on the same conditions of coverage existing when the employment contract was in force. The main related actuarial risks are (i) survival rates above the mortality tables, (ii) turnover lower than expected and (iii) medical costs growth higher than expected.
| 20.2.2. | F.G.T.S. penalty by dismissal on retirement
As settled by the Regional Labor Court (“TRT”) on April 20, 2007, retirement does not affect the employment contract between the Company and its employees. However, when the employee is retired through INSS and is dismissed from the Company, the Company may, in certain cases, enter into a mutual agreement granting the payment of the benefit equivalent to the 20% penalty on the F.G.T.S. balance. The main related actuarial risks are: (i) survival rates above the mortality tables, (ii) turnover lower than expected and (iii) salary growth higher than expected.
| 20.2.3. | Award for length of service
The Company has the policy to reward active employees that attain at least 10 years of services rendered and subsequently every 5 years, with an additional remuneration. The main related actuarial risks rare (i) survival rates above the mortality tables, (ii) turnover lower than expected and (iii) salary growth higher than expected.
| 20.2.4. | Other - Brazil
| i. | Retirement compensation
On retirement, employees with more than 8 years of services rendered to the Company are eligible for additional compensation. The main actuarial related risks are (i) survival rates above the mortality tables, (ii) turnover lower than expected and (iii) salary growth higher than expected.
| ii. | Life insurance
The Company offers life insurance benefits to the employees who, at the time of their termination, are retired and during the employment contract opted for the insurance, with the period of benefit varying from 2 to 3 years. The main related actuarial risks are (i) survival rates above the mortality tables, (ii) turnover lower than expected and (iii) salary growth higher than expected.
| 20.2.5. | Other – Foreign entities
The Company has a liability recorded for defined benefit plans to certain subsidiaries located in Turkey, Saudi Arabia, Qatar, United Arab Emirates, Oman and Kuwait, related to end of service payments when certain conditions are met, which varies based on the labor laws for each country. The main related actuarial risks are: (i) survival rates above the mortality tables, (ii) turnover lower than expected and (iii) salary growth higher than expected.
| 20.2.6. | Rollforward of actuarial liabilities
The rollforward of actuarial liabilities related to other benefits, which was prepared based on actuarial report reviewed by the Management, are as follows:
Schedule of liabilities related to other benefits |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Medical plan |  | F.G.T.S. penalty |  | Award for length of service |  | Other (1)
|  | 12.31.22 |  | 12.31.21 |  | 12.31.22 |  | 12.31.21 |  | 12.31.22 |  | 12.31.21 |  | 12.31.22 |  | 12.31.21
Composition of actuarial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Present value of actuarial liabilities |  | 119,729 |  | 195,345 |  | 60,657 |  | 53,881 |  | 112,225 |  | 98,474 |  | 228,700 |  | 203,202
Net actuarial liabilities |  | 119,729 |  | 195,345 |  | 60,657 |  | 53,881 |  | 112,225 |  | 98,474 |  | 228,700 |  | 203,202
Rollforward of present value of actuarial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance of present value of actuarial liabilities |  | 195,345 |  | 185,802 |  | 53,881 |  | 282,229 |  | 98,474 |  | 108,908 |  | 203,202 |  | 199,616
Interest on actuarial liabilities |  | 16,805 |  | 13,694 |  | 4,071 |  | 15,711 |  | 7,997 |  | 6,656 |  | 15,388 |  | 10,377
Current service costs |  | 678 |  | - |  | 2,480 |  | 14,833 |  | 5,221 |  | 6,319 |  | 22,804 |  | 23,375
Past service costs (2) |  | - |  | 40,800 |  | - |  | (135,180) |  | - |  | - |  | - |  | 15,847
Benefits paid directly by the Company |  | (8,811) |  | (9,008) |  | (11,482) |  | (6,173) |  | (14,542) |  | (15,163) |  | (26,633) |  | (19,739)
Business combination |  | - |  | 2,081 |  | - |  | - |  | - |  | - |  | - |  | 286
Actuarial (gains) losses - experience |  | (55,928) |  | (6,892) |  | 13,589 |  | 991 |  | 17,357 |  | 10,853 |  | 15,764 |  | 9,289
Actuarial (gains) losses - demographic hypothesis |  | (12,325) |  | (6,403) |  | 2,237 |  | (91,531) |  | 1,935 |  | (7,125) |  | 1,623 |  | (13,165)
Actuarial (gains) losses - economic hypothesis |  | (16,035) |  | (24,729) |  | (4,119) |  | (26,999) |  | (4,217) |  | (11,974) |  | 19,775 |  | (11,396)
Actuarial (gains) losses - exchange variation |  | - |  | - |  | - |  | - |  | - |  | - |  | (23,223) |  | (11,288)
Ending balance of liabilities |  | 119,729 |  | 195,345 |  | 60,657 |  | 53,881 |  | 112,225 |  | 98,474 |  | 228,700 |  | 203,202
Rollforward of the fair value of the assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefits paid directly by the Company |  | 8,811 |  | 9,008 |  | 11,482 |  | 6,173 |  | 14,542 |  | 15,163 |  | 26,633 |  | 19,739
Contributions of the sponsor |  | (8,811) |  | (9,008) |  | (11,482) |  | (6,173) |  | (14,542) |  | (15,163) |  | (26,633) |  | (19,739)
Ending Balance of the fair value of the assets |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | -
Rollforward of comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | (34,720) |  | (72,744) |  | 6,636 |  | (110,903) |  | - |  | - |  | (84,050) |  | (102,324)
Actuarial gains (losses) |  | 84,288 |  | 38,024 |  | (11,707) |  | 117,539 |  | - |  | - |  | (37,162) |  | 15,272
Exchange variation |  | - |  | - |  | - |  | - |  | - |  | - |  | 37,204 |  | 3,002
Ending balance of comprehensive income |  | 49,568 |  | (34,720) |  | (5,071) |  | 6,636 |  | - |  | - |  | (84,008) |  | (84,050)
Costs recognized in statement of income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest on actuarial liabilities |  | (16,805) |  | (13,694) |  | (4,071) |  | (15,711) |  | (7,997) |  | (6,656) |  | (15,388) |  | (10,377)
Current service costs |  | (678) |  | - |  | (2,480) |  | (14,833) |  | (5,221) |  | (6,319) |  | (22,804) |  | (23,375)
Past service costs (2) |  | - |  | (40,800) |  | - |  | 135,180 |  | - |  | - |  | - |  | (15,847)
Immediate recognition of reduction |  | - |  | - |  | - |  | - |  | (15,075) |  | 8,246 |  | - |  | -
Cost recognized in statement of income |  | (17,483) |  | (54,494) |  | (6,551) |  | 104,636 |  | (28,293) |  | (4,729) |  | (38,192) |  | (49,599)
Estimated costs for the next year |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current service costs |  | 508 |  | (551) |  | 2,669 |  | (2,480) |  | 5,707 |  | (5,221) |  | (22,804) |  | (20,720)
Interest on actuarial liabilities |  | 11,434 |  | (16,805) |  | 5,052 |  | (4,071) |  | 10,104 |  | (7,997) |  | (15,388) |  | (12,646)
Estimated costs for the next year |  | 11,942 |  | (17,356) |  | 7,721 |  | (6,551) |  | 15,811 |  | (13,218) |  | (38,192) |  | (33,366)
| (1) | Considers the sum of the retirement compensation, life insurance benefits and compensation for time of service granted in certain subsidiaries of Company.
| (2) | Refers to addition of medical plan managed by BRF S.A. and change in the internal policy for FGTS penalty.
| 20.2.7. | Actuarial assumptions and demographic data
The main actuarial assumptions and demographic data used in the actuarial calculations are summarized below:
The main actuarial assumptions and demographic data |  |  |  |  |  |  |  |  |  |  |  |
|  | Medical plan |  | F.G.T.S. penalty |  | Other (1)
Actuarial assumptions |  | 12.31.22 |  | 12.31.21 |  | 12.31.22 |  | 12.31.21 |  | 12.31.22 |  | 12.31.21
Economic hypothesis |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  | 9.73% |  | 8.75% |  | 9.66% |  | 8.62% |  | 8.71% |  | 7.11%
Inflation rate |  | 3.50% |  | 3.25% |  | 3.50% |  | 3.25% |  | 4.88% |  | 9.04%
Medical inflation |  | 6.60% |  | 6.35% |  | N/A |  | N/A |  | N/A |  | N/A
Wage growth rate |  | N/A |  | N/A |  | 3.50% |  | 3.25% |  | 4.88% |  | 9.04%
F.G.T.S. balance growth |  | N/A |  | N/A |  | 3.70% |  | 3.70% |  | N/A |  | N/A
Demographic hypothesis |  |  |  |  |  |  |  |  |  |  |  |
Mortality schedule |  | AT-2000 Basic |  | AT-2000 smoothed by 10% |  | AT-2000 Basic |  | AT-2000 smoothed by 10% |  |  |  |
Disability entry schedule |  | N/A |  | N/A |  | Vindas Álvaro's attenuated 30% |  | RRB-44 |  |  |  |
Schedule of turnover - BRF's historical |  | 2022 |  | 2021 |  | 2022 |  | 2021 |  |  |  |
Demoraphic data |  |  |  |  |  |  |  |  |  |  |  |
Number of active participants |  | 13,776 |  | 14,584 |  | 91,490 |  | 96,635 |  |  |  |
Number of assisted beneficiary participants |  | 1,610 |  | 1,686 |  | - |  | - |  |  |  |
| (1) | Includes retirement compensation and life insurance benefits.
| 20.2.8. | Expected benefit payments and average duration of obligations
The following amounts represent the expected benefit payments for future years (10 years), from the obligation of benefits granted and the average duration of the plan obligations:
Schedule of future payments |  |  |  |  |  |  |  |  |  |
Payments |  | Medical plan |  | F.G.T.S. penalty |  | Award for length of service |  | Other |  | Total
2023 |  | 4,650 |  | 16,723 |  | 15,254 |  | 27,740 |  | 64,367
2024 |  | 5,157 |  | 4,552 |  | 16,485 |  | 17,807 |  | 44,001
2025 |  | 5,687 |  | 4,933 |  | 14,363 |  | 18,858 |  | 43,841
2026 |  | 6,282 |  | 5,666 |  | 13,658 |  | 19,145 |  | 44,751
2027 |  | 6,919 |  | 5,992 |  | 12,324 |  | 20,237 |  | 45,472
2028 to 2032 |  | 44,451 |  | 37,766 |  | 62,940 |  | 131,600 |  | 276,757
Weighted average duration - in years |  | 17.16 |  | 5.68 |  | 5.27 |  | 9.28 |  | 8.35
| 20.2.9. | Sensitivity analysis of post-employment plans
The Company prepared sensitivity analysis regarding the relevant assumptions of the plans as of December 31, 2022, as presented below:
Schedule of sensitivity analysis of post-employment plans |  |  |  |  |  |  |  |  |  |
|  | Assumptions utilized |  | (+) Variation |  | (-) Variation
Relevant assumptions |  |  | Average (%) |  | Actuarial liabilities |  | Average (%) |  | Actuarial liabilities
Medical plan |  |  |  |  |  |  |  |  |  |
Discount rate |  | 9.74% |  | 10.74% |  | 102,879 |  | 8.74% |  | 141,159
Medical inflation |  | 6.60% |  | 7.60% |  | 141,105 |  | 5.60% |  | 102,687
F.G.T.S. penalty |  |  |  |  |  |  |  |  |  |
Discount rate |  | 9.66% |  | 10.66% |  | 57,668 |  | 8.66% |  | 64,023
Wage growth rate |  | 3.50% |  | 4.50% |  | 54,466 |  | 2.50% |  | 53,345
Turnover |  | Historical |  | +3% |  | 44,883 |  | -3% |  | 66,993

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- Definition The entire disclosure for employee benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Section Scope -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS19_g2-7__IAS19_g2-7_TI -URIDate 2022-03-24 + Details
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