Assets for insurance acquisition cash flows

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

Labels

TextLangRoleContainer role
Assets for insurance acquisition cash flowsenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Assets for insurance acquisition cash flows at beginning of periodenhttp://www.xbrl.org/2003/role/periodStartLabelhttp://www.xbrl.org/2003/role/link
Assets for insurance acquisition cash flows at end of periodenhttp://www.xbrl.org/2003/role/periodEndLabelhttp://www.xbrl.org/2003/role/link
The amount of insurance acquisition cash flows that are assets, recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Assets; Insurance contracts [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Ativos relativos aos fluxos de caixa de aquisição de segurospthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
A quantia de fluxos de caixa de aquisição de seguros que são ativos, reconhecidos para fluxos de caixa de aquisição de seguros pagos (ou fluxos de caixa de aquisição de seguros para os quais foi reconhecido um passivo aplicando outra Norma IFRS) antes do reconhecimento do grupo relacionado de contratos de seguro. Os fluxos de caixa de aquisição de seguros são fluxos de caixa provenientes dos custos de venda, subscrição ou início de um grupo de contratos de seguro (emitidos ou a emitir) diretamente atribuíveis à carteira de contratos de seguro a que o grupo pertence. Esses fluxos de caixa incluem os fluxos de caixa não diretamente atribuíveis a contratos individuais ou grupos de contratos de seguro na carteira. [Consultar: Ativos; Contratos de seguro [member]]pthttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Ativos para fluxos de caixa de aquisição de seguros no início do períodopthttp://www.xbrl.org/2003/role/periodStartLabelhttp://www.xbrl.org/2003/role/link
Ativos para fluxos de caixa de aquisição de seguros no final do períodopthttp://www.xbrl.org/2003/role/periodEndLabelhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NoteEffective 2023-01-01http://www.xbrl.org/2003/role/disclosureRef
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Paragraph105Ahttp://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_105A&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
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URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600o
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
ifrs-full:DisclosureOfReconciliationOfChangesInAssetsForInsuranceAcquisitionCashFlowsExplanatory
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:DisclosureOfReconciliationOfChangesInAssetsForInsuranceAcquisitionCashFlowsExplanatory
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600