Index Index

Insurance contracts [member]

NameInsuranceContractsMember2017
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
Insurance contracts [member]enhttp://www.xbrl.org/2003/role/labelhttp://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.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Försäkringsavtal [member]svhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Detta element står för avtal enligt vilket en part (utfärdaren) accepterar en betydande försäkringsrisk från en annan part (försäkringstagaren) genom att gå med på att ersätta försäkringstagaren om en angiven oviss framtida händelse (den försäkrade händelsen) har en negativ inverkan på försäkringstagaren. Alla hänvisningar till försäkringsavtal i IFRS 17 gäller även följande: a) Innehavda återförsäkringsavtal, förutom i) för hänvisningar till utfärdade försäkringsavtal, och ii) som beskrivs i punkterna 60–70 i IFRS 17; b) investeringsavtal med diskretionära resultatandelar förutsatt att företaget även utfärdar försäkringsavtal, med undantag för hänvisningen till försäkringsavtal i punkt 3 c i IFRS 17 och i enlighet med beskrivningen i punkt 71 i IFRS 17. Ett investeringsavtal med diskretionära resultatandelar är ett finansiellt instrument som ger en viss investerare den avtalsenliga rätten att erhålla ytterligare belopp, som ett komplement till ett belopp som inte skönsmässigt kan fastställas av utfärdaren, som inte är underställda utfärdarens gottfinnande: a) som förväntas utgöra en betydande del av de sammanlagda avtalsenliga ersättningarna, b) vars tidpunkt eller belopp enligt avtalet bestäms enbart av utfärdaren, och c) som enligt avtal grundar sig på i) avkastningen på en viss grupp av avtal eller viss typ av avtal, ii) realiserad och/eller orealiserad avkastning på placeringar i en viss grupp tillgångar som utfärdaren innehar, eller iii) resultatet för det företag eller den fond som utfärdar avtalet. Detta element utgör även standardvärdet för axeln ”Försäkringsavtal”, om inget annat element används.svhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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Paragraph100http://www.xbrl.org/2003/role/disclosureRef
Subparagraphchttp://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_c&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef
NoteEffective 2021-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number17http://www.xbrl.org/2003/role/disclosureRef
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Paragraph101http://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_101&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef
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
Paragraph106http://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_106&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef
NoteEffective 2021-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number17http://www.xbrl.org/2003/role/disclosureRef
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Paragraph107http://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_107&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef
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
Paragraph109http://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_109&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

NameRelation TypeRole
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600b
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600b
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600

Related Parent Concepts

NameRelation TypeRole
ifrs-full:InsuranceContractsAxis
dimension-domainhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:InsuranceContractsAxis
dimension-domainhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a
ifrs-full:InsuranceContractsAxis
dimension-domainhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600b
ifrs-full:InsuranceContractsAxis
dimension-domainhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c
ifrs-full:InsuranceContractsAxis
dimension-domainhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d
ifrs-full:InsuranceContractsAxis
dimension-defaulthttp://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000
ifrs-full:InsuranceContractsAxis
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600

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