Insurance contracts [member]

NameInsuranceContractsMember2017
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Prefixifrs-full
Data typenonnum:domainItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractTrue

Labels

TextLangRoleContainer role
Insurance contracts [member]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70 of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on 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 entity or fund that issues the contract. This member also represents the standard value for the 'Insurance contracts' axis if no other member is used.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Zavarovalne pogodbe [member]slhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Ta pripadnik pomeni pogodbo, po kateri ena stranka (izdajatelj) prevzame precejšnje zavarovalno tveganje od druge stranke (imetnik police) tako da se strinja, da bo imetniku police povrnila škodo, ki bi jo imetnik police utrpel v določenem bodočem dogodku (zavarovani dogodek). Vsa sklicevanja na zavarovalne pogodbe v MSRP 17 veljajo tudi za: (a) sklenjene pozavarovalne pogodbe razen: (i) za sklicevanja na izdane zavarovalne pogodbe; in (ii) kot je opisano v 60.–70. členu MSRP 17; (b) naložbene pogodbe z možnostjo diskrecijske udeležbe, če podjetje izdaja tudi zavarovalne pogodbe, razen za sklicevanja na zavarovalne pogodbe v 3.(c) členu MSRP 17 in kot je opisano v 71. členu MSRP 17. Naložbena pogodba z možnostjo diskrecijske udeležbe je finančni instrument, ki daje določenemu vlagatelju pogodbeno pravico, da kot dodatek k znesku, ki ga ne določi izdajatelj, prejme dodatne zneske: (a) za katere je verjetno, da bodo pomemben delež celotnih pogodbenih upravičenj; (b) katerih časovni okvir ali znesek sta v skladu s pogodbo predmet proste presoje izdajatelja; ter (c) tiste, ki pogodbeno temeljijo na: (i) donosih določene skupine pogodb ali določene vrste pogodb, (ii) realiziranih in/ali nerealiziranih naložbenih donosih določene skupine sredstev v posesti izdajatelja ali (iii) poslovnem izidu podjetja ali sklada, ki izda pogodbo. Predstavlja tudi standardno vrednost za os „Zavarovalne pogodbe“, če se ne uporablja noben drug pripadnik.slhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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Related Parent Concepts

NameRelation TypeRole
ifrs-full:InsuranceContractsAxis
dimension-defaulthttp://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000