Index Index

Insurance contracts [member]

NameInsuranceContractsMember2017
Namespacehttp://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full
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
Kuntratti tal-assigurazzjoni [member]mthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Dan il-membru jirrappreżenta l-kuntratti li taħthom parti waħda (l-assiguratur) taċċetta riskju tal-assigurazzjoni sinifikanti minn parti oħra (id-detentur tal-polza) billi taqbel li tikkumpensa lid-detentur tal-polza jekk event futur inċert speċifikat (l-event assigurat) jaffettwa b’mod avvers lid-detentur tal-polza. Ir-referenzi kollha fl-IFRS 17 għal kuntratti tal-assigurazzjoni japplikaw ukoll għal: (a) kuntratti tar-riassigurazzjoni miżmuma, għajr: (i) għal referenzi għal kuntratti tal-assigurazzjoni maħruġa; u (ii) kif deskritt fil-paragrafi 60-70 tal-IFRS 17; (b) kuntratti ta' investiment b'karatteristiċi ta' parteċipazzjoni diskrezzjonali sakemm l-entità toħroġ ukoll kuntratti tal-assigurazzjoni, ħlief għar-referenza għal kuntratti tal-assigurazzjoni fil-paragrafu 3(c) tal-IFRS 17 u kif deskritt fil-paragrafu 71 tal-IFRS 17. Kuntratt ta' investiment b'karatteristiċi ta' parteċipazzjoni diskrezzjonali huwa strument finanzjarju li jipprovdi investitur partikolari bid-dritt kuntrattwali li jirċievi, bħala suppliment għal ammont mhux soġġett għad-diskrezzjoni tal-emittent, ammonti addizzjonali: (a) li huma mistennija li jkunu porzjon sinifikanti mill-benefiċċji kuntrattwali totali; (b) li t-twaqqit u l-ammont tagħhom ikunu kuntrattwalment fid-diskrezzjoni tal-emittent; u (c) li jkunu kuntrattwalment ibbażati fuq: (i) ir-redditi fuq grupp speċifiku ta’ kuntratti jew tip speċifiku ta’ kuntratt; (ii) redditi fuq l-investiment irrealizzati u/jew mhux irrealizzati fuq grupp speċifiku ta’ assi miżmuma mill-emittent; jew (iii) il-profitt jew it-telf tal-entità jew fond li joħorġu l-kuntratt. Dan il-membru jirrappreżenta wkoll il-valur standard għall-assi “Kuntratti tal-assigurazzjoni” jekk ma jintuża ebda membru ieħor.mthttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NoteEffective 2021-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number17http://www.xbrl.org/2003/role/disclosureRef
IssueDate2019-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph100http://www.xbrl.org/2003/role/disclosureRef
Subparagraphchttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2019-en-r&anchor=para_100_c&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2019-03-27http://www.xbrl.org/2003/role/disclosureRef
NoteEffective 2021-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number17http://www.xbrl.org/2003/role/disclosureRef
IssueDate2019-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph101http://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2019-en-r&anchor=para_101&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2019-03-27http://www.xbrl.org/2003/role/disclosureRef
NoteEffective 2021-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number17http://www.xbrl.org/2003/role/disclosureRef
IssueDate2019-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph106http://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2019-en-r&anchor=para_106&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2019-03-27http://www.xbrl.org/2003/role/disclosureRef
NoteEffective 2021-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number17http://www.xbrl.org/2003/role/disclosureRef
IssueDate2019-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph107http://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2019-en-r&anchor=para_107&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2019-03-27http://www.xbrl.org/2003/role/disclosureRef
NoteEffective 2021-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number17http://www.xbrl.org/2003/role/disclosureRef
IssueDate2019-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph109http://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2019-en-r&anchor=para_109&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2019-03-27http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

NameRelation TypeRole
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600b
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600b
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600

Related Parent Concepts

NameRelation TypeRole
ifrs-full:InsuranceContractsAxis
dimension-domainhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:InsuranceContractsAxis
dimension-domainhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a
ifrs-full:InsuranceContractsAxis
dimension-domainhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600b
ifrs-full:InsuranceContractsAxis
dimension-domainhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c
ifrs-full:InsuranceContractsAxis
dimension-domainhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d
ifrs-full:InsuranceContractsAxis
dimension-defaulthttp://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000
ifrs-full:InsuranceContractsAxis
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600

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