Loss component [member]

NameLossComponentMember
Namespacehttp://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full
Prefixifrs-full
Data typenonnum:domainItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractTrue

Labels

TextLangRoleContainer role
Loss component [member]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
This member stands for the loss component of the liability for remaining coverage. An entity shall establish (or increase) a loss component of the liability for remaining coverage for an onerous group depicting the losses recognised applying paragraphs 47–48 of IFRS 17. The loss component determines the amounts that are presented in profit or loss as reversals of losses on onerous groups and are consequently excluded from the determination of insurance revenue. [Refer: Insurance contracts [member]; Net liabilities or assets for remaining coverage excluding loss component [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Componente de perdas [member]pthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Este membro representa a componente de perdas da responsabilidade pela cobertura remanescente. Uma entidade deve estabelecer (ou aumentar) uma componente de perdas da responsabilidade pela cobertura remanescente para um grupo oneroso que represente as perdas reconhecidas aplicando os parágrafos 47-48 da IFRS 17. A componente de perdas determina as quantias que são apresentadas nos resultados como reversões de perdas em grupos onerosos e são, por conseguinte, excluídas da determinação dos rendimentos de seguros. [Consultar: Contratos de seguro [member]; Passivos ou ativos líquidos para a cobertura remanescente excluindo a componente de perdas [member]]pthttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NoteEffective 2021-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number17http://www.xbrl.org/2003/role/disclosureRef
IssueDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph100http://www.xbrl.org/2003/role/disclosureRef
Subparagraphbhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2020-en-r&anchor=para_100_b&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:InsuranceContractsByRemainingCoverageAndIncurredClaimsMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:InsuranceContractsByRemainingCoverageAndIncurredClaimsMember
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600