IndexIncrease (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts
| Name | IncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContracts |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:monetaryItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Increase (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The increase (decrease) in deferred acquisition costs arising from insurance contracts that result from shadow accounting. Shadow accounting is a practice with the following two features: (a) a recognised but unrealised gain or loss on an asset affects the measurement of the insurance liability in the same way that a realised gain or loss does; and (b) if unrealised gains or losses on an asset are recognised directly in equity, the resulting change in the carrying amount of the insurance liability is also recognised in equity. [Refer: Deferred acquisition costs arising from insurance contracts] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Palielinājums (samazinājums) saistībā ar ēnu grāmatvedību, atliktās iegādes izmaksas, kas rodas no apdrošināšanas līgumiem | lv | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Palielinājums (samazinājums) atliktās iegādes izmaksās, kas rodas no apdrošināšanas līgumiem, kuri izriet no ēnu grāmatvedības. Ēnu grāmatvedība ir prakse, kurai raksturīgas divas iezīmes: a) atzīti, bet nerealizēti guvumi vai zaudējumi no aktīva, ietekmē apdrošināšanas saistību novērtējumu tādā pašā veidā, kā to ietekmē realizēti guvumi vai zaudējumi; un b) ja nerealizēti guvumi vai zaudējumi no aktīva ir atzīti tieši pašu kapitālā, izrietošās izmaiņas apdrošināšanas saistību uzskaites vērtībā arī tiek atzītas pašu kapitālā. [Skatīt: Atliktās iegādes izmaksas, kas rodas no apdrošināšanas līgumiem] | lv | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Note | Expiry date 2023-01-01 | http://www.xbrl.org/2009/role/commonPracticeRef |
| Name | IFRS | http://www.xbrl.org/2009/role/commonPracticeRef |
| Number | 4 | http://www.xbrl.org/2009/role/commonPracticeRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2009/role/commonPracticeRef |
| Paragraph | 37 | http://www.xbrl.org/2009/role/commonPracticeRef |
| Subparagraph | e | http://www.xbrl.org/2009/role/commonPracticeRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2021-en-b&anchor=para_37_e&doctype=Standard&book=b | http://www.xbrl.org/2009/role/commonPracticeRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2009/role/commonPracticeRef |
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:ChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500 |
| ifrs-full:IncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContracts | summation-item | http://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500 |