Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset)

NameIncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset)enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The increase (decrease) in insurance contracts liability (asset) resulting from the effects of groups of onerous contracts initially recognised in the period. An insurance contract is onerous at the date of initial recognition if the fulfilment cash flows allocated to the contract, any previously recognised acquisition cash flows and any cash flows arising from the contract at the date of initial recognition in total are a net outflow. [Refer: Insurance contracts liability (asset)]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Creștere (reducere) cauzată de efectele grupurilor de contracte oneroase recunoscute inițial în cursul perioadei, datorie aferentă (activ aferent) contractelor de asigurarerohttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Creșterea (reducerea) datoriei aferente (activului aferent) contractelor de asigurare rezultată din efectele grupurilor de contracte oneroase recunoscute inițial în cursul perioadei. Un contract de asigurare este oneros la data recunoașterii inițiale dacă fluxurile de trezorerie de executare alocate contractului, eventualele fluxuri de trezorerie de achiziționare recunoscute anterior și eventualele fluxuri de trezorerie care decurg din contract la data recunoașterii inițiale reprezintă în total ieșiri nete. [Referințe: datorie aferentă (activ aferent) contractelor de asigurare]rohttp://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
Paragraph108http://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-2021-en-r&anchor=para_108_b&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario