Reserve of discretionary participation features

NameReserveOfDiscretionaryParticipationFeatures
Namespacehttp://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full
Prefixifrs-full
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Period typeinstant
Substitution Groupxbrli:item
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NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Reserve of discretionary participation featuresenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
A component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of 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 company, fund or other entity that issues the contract.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Riserva degli elementi di partecipazione discrezionaliithttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Una componente del patrimonio netto derivante da elementi di partecipazione discrezionali. Gli elementi di partecipazione discrezionali sono diritti contrattuali a ricevere benefici aggiuntivi, ad integrazione dei benefici garantiti: a) che rappresentano, probabilmente, una quota significativa dei benefici contrattuali totali; b) il cui importo o tempistica è, in base al contratto, a discrezione dell'emittente; e c) definiti contrattualmente in base a: i) il rendimento di uno specifico gruppo di contratti o di uno specifico tipo di contratto; ii) il rendimento, realizzato e/o non realizzato, del capitale investito su un gruppo specifico di attività gestite dall'emittente; o iii) il risultato economico della società, del fondo o di altra entità che emette il contratto.ithttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

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