Index Index

Contractual service margin [member]

NameContractualServiceMarginMember
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typenonnum:domainItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractTrue

Labels

TextLangRoleContainer role
Contractual service margin [member]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing the unearned profit the entity will recognise as it provides insurance contract services under the insurance contracts in the group.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Печалба от услугите по договори [member]bghttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Този член обозначава компонент на балансовата стойност на актива или пасива за група от застрахователни договори, представляващ незаработената печалба (печалбата за бъдещи периоди), която предприятието ще признава, когато предоставя застрахователни договорни услуги по застрахователните договори в групата.bghttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NoteEffective 2023-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number17http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph101http://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-2021-en-r&anchor=para_101_c&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef
NoteEffective 2023-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number17http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph107http://www.xbrl.org/2003/role/disclosureRef
Subparagraphdhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2021-en-r&anchor=para_107_d&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

NameRelation TypeRole
ifrs-full:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a
ifrs-full:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a
ifrs-full:ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a
ifrs-full:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c
ifrs-full:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c
ifrs-full:ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c
ifrs-full:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600

Related Parent Concepts

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

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