IndexDescription of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach
| Name | DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The description of whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Beskrivelse af, om virksomheden foretager en justering for den tidsmæssige værdi af penge og for virkningen af finansiel risiko ved anvendelse af præmieallokeringsmetoden | da | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Beskrivelsen af, om en virksomhed, der anvender præmieallokeringsmetoden, foretager en justering for den tidsmæssige værdi af penge og for virkningen af finansiel risiko ved anvendelse af afsnit 56 og 57, litra b), i IFRS 17. Ved præmieallokeringsmetoden, som er beskrevet i afsnit 53-59 i IFRS 17, forenkles målingen af forpligtelsen vedrørende den resterende dækningsperiode for en gruppe af forsikringskontrakter. | da | 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 | 97 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | b | 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_97_b&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2019-03-27 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:DisclosureOfInsuranceContractsExplanatory | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |