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 |
| Apdrošināšanas līgumi [member] | lv | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Šis elements apzīmē līgumus, kurā viena puse (apdrošinātājs) uzņemas būtisku apdrošināšanas risku no otras līguma slēdzēja puses (apdrošinājuma ņēmēja), piekrītot kompensēt apdrošinājuma ņēmējam zaudējumus, ja atrunāts noteikts neparedzams nākotnes notikums (apdrošinātais gadījums) nelabvēlīgi ietekmē apdrošinājuma ņēmēju. Visas atsauces 17. SFPS uz apdrošināšanas līgumiem attiecas arī uz: a) turētajiem pārapdrošināšanas līgumiem, izņemot: i) atsauces uz noslēgtajiem apdrošināšanas līgumiem; un ii) kā aprakstīts 17. SFPS 60.–70. punktā; b) ieguldījumu līgumiem ar diskrecionārām dalības iezīmēm, ja uzņēmums arī noslēdz apdrošināšanas līgumus, izņemot atsauci uz apdrošināšanas līgumiem, kuri minēti 17. SFPS 3. punkta c) apakšpunktā, un kā aprakstīts 17. SFPS 71. punktā. Ieguldījumu līgums ar diskrecionāras dalības iezīmēm ir finanšu instruments, kas konkrētam ieguldītājam piešķir līgumā paredzētas tiesības papildus summai, kas nav emitenta rīcībā, saņemt papildu summas: a) kas, iespējams, var būt nozīmīga daļa no kopējiem līgumā paredzētajiem ieguvumiem; b) kuru termiņš vai summa saskaņā ar līgumu ir emitenta rīcībā; un c) kas ir ar līgumu pamatoti uz: i) konkrētu līgumu kopfonda vai konkrētu līgumu veidu atdeves; ii) realizētu un/vai nerealizētu ieguldījumu atdevi konkrētu aktīvu kopfondam, ko tur līguma slēdzējs; vai iii) uzņēmuma peļņu vai zaudējumiem vai fondu, kas slēdz līgumu. Šis elements atspoguļo arī standarta vērtību asij “Apdrošināšanas līgumi”, ja neizmanto nevienu citu elementu. | lv | 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 |