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
Assi għall-flussi ta’ flus mill-akkwiżizzjoni tal-assigurazzjonimthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
L-ammont ta’ flussi ta’ flus mill-akkwiżizzjoni tal-assigurazzjoni li huma assi, rikonoxxuti għall-flussi ta’ flus mill-akkwiżizzjoni tal-assigurazzjoni mħallsa (jew il-flussi ta’ flus mill-akkwiżizzjoni tal-assigurazzjoni li għalihom ġiet rikonoxxuta obbligazzjoni bl-applikazzjoni ta’ Standard tal-IFRS ieħor) qabel ma jiġi rikonoxxut il-grupp relatat ta’ kuntratti tal-assigurazzjoni. Il-flussi ta’ flus tal-akkwist tal-assigurazzjoni huma flussi ta’ flus li jirriżultaw mill-kostijiet tal-bejgħ, tas-sottoskrizzjoni u tal-bidu ta’ grupp ta’ kuntratti tal-assigurazzjoni (maħruġin jew mistennijin li jinħarġu) li jistgħu jiġu attribwiti direttament lill-portafoll ta’ kuntratti tal-assigurazzjoni li l-grupp jappartjeni għalihom. Tali flussi ta’ flus jinkludu flussi ta’ flus li ma humiex direttament attribwibbli għal kuntratti individwali jew għal gruppi ta’ kuntratti tal-assigurazzjoni fil-portafoll. [Refer: Assi; Kuntratti tal-assigurazzjoni [member]]mthttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Assi għall-flussi ta’ flus mill-akkwiżizzjoni tal-assigurazzjoni fil-bidu tal-perjodumthttp://www.xbrl.org/2003/role/periodStartLabelhttp://www.xbrl.org/2003/role/link
Assi għall-flussi ta’ flus mill-akkwiżizzjoni tal-assigurazzjoni fi tmiem il-perjodumthttp://www.xbrl.org/2003/role/periodEndLabelhttp://www.xbrl.org/2003/role/link

References

NameValueRole
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
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
Paragraph109Ahttp://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_109A&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
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