IndexInsurance contracts [member]
| Name | InsuranceContractsMember2017 |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full |
| Prefix | ifrs-full |
| Data type | nonnum:domainItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | True |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Insurance contracts [member] | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70 of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for the 'Insurance contracts' axis if no other member is used. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Contratos de seguro [member] | pt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Este membro representa os contratos segundo os quais uma parte (o emitente) aceita um risco de seguro significativo de outra parte (o tomador de seguro), aceitando compensar o tomador de seguro no caso de um acontecimento futuro incerto especificado (o acontecimento segurado) afetar adversamente o tomador de seguro. Todas as referências na IFRS 17 a contratos de seguro também se aplicam a: (a) contratos de resseguro detidos, exceto: (i) no caso de referências a contratos de seguro emitidos; e (ii) como descrito nos parágrafos 60-70 da IFRS 17; (b) Contratos de investimento com características de participação discricionária desde que a entidade também emita contratos de seguro, exceto para a referência a contratos de seguro no parágrafo 3 (c) da IFRS 17 e como descrito no parágrafo 71 da IFRS 17. Um contrato de investimento com características de participação discricionária é um instrumento financeiro que dá a um determinado investidor o direito contratual de receber, em complemento de um montante não submetido à discricionariedade do emitente, montantes suplementares: (a) que se prevê constituírem uma parte significativa da totalidade dos benefícios contratuais; (b) cujo momento de ocorrência ou quantia esteja contratualmente à discrição do emitente; e (c) que se baseiem contratualmente: (i) os retornos de um conjunto de contratos especificado ou de um tipo de contrato especificado; (ii) nos retornos de investimento realizados e/ou não realizados de um conjunto especificado de ativos detidos pelo emitente; ou (iii) os resultados da entidade ou fundo que emitiu o contrato. Além disso, este membro representa o valor padrão do eixo «Contratos de seguro» caso não seja utilizado outro membro. | pt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Note | Effective 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 17 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2019-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 100 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | c | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2019-en-r&anchor=para_100_c&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2019-03-27 | http://www.xbrl.org/2003/role/disclosureRef |
| Note | Effective 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 17 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2019-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 101 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2019-en-r&anchor=para_101&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2019-03-27 | http://www.xbrl.org/2003/role/disclosureRef |
| Note | Effective 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 17 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2019-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 106 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2019-en-r&anchor=para_106&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2019-03-27 | http://www.xbrl.org/2003/role/disclosureRef |
| Note | Effective 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 17 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2019-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 107 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2019-en-r&anchor=para_107&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2019-03-27 | http://www.xbrl.org/2003/role/disclosureRef |
| Note | Effective 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 17 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2019-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 109 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2019-en-r&anchor=para_109&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2019-03-27 | http://www.xbrl.org/2003/role/disclosureRef |
Related Child Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |
| ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |
| ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a |
| ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a |
| ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600b |
| ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600b |
| ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c |
| ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c |
| ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d |
| ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d |
| ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |
| ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
| ifrs-full:InsuranceContractsAxis | dimension-domain | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |
| ifrs-full:InsuranceContractsAxis | dimension-domain | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a |
| ifrs-full:InsuranceContractsAxis | dimension-domain | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600b |
| ifrs-full:InsuranceContractsAxis | dimension-domain | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c |
| ifrs-full:InsuranceContractsAxis | dimension-domain | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d |
| ifrs-full:InsuranceContractsAxis | dimension-default | http://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000 |
| ifrs-full:InsuranceContractsAxis | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |