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[836600] Notes - Insurance contracts (IFRS 17)

Dimensional Model

Primary Items

Type	including
Role	http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600

Type	Element
Hypercube	Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table] `ifrs-full:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable`
Explicit	Disaggregation of insurance contracts [axis] `ifrs-full:DisaggregationOfInsuranceContractsAxis`
Member	Disaggregation of insurance contracts [member] `ifrs-full:DisaggregationOfInsuranceContractsMember`
Member	Insurance contracts issued [member] `ifrs-full:InsuranceContractsIssuedMember`
Member	Reinsurance contracts held [member] `ifrs-full:ReinsuranceContractsHeldMember`
Explicit	Insurance contracts by remaining coverage and incurred claims [axis] `ifrs-full:InsuranceContractsByRemainingCoverageAndIncurredClaimsAxis`
Member	Insurance contracts by remaining coverage and incurred claims [member] `ifrs-full:InsuranceContractsByRemainingCoverageAndIncurredClaimsMember`
Member	Net liabilities or assets for remaining coverage excluding loss component [member] `ifrs-full:NetLiabilitiesOrAssetsForRemainingCoverageExcludingLossComponentMember`
Member	Loss component [member] `ifrs-full:LossComponentMember`
Member	Liabilities for incurred claims [member] `ifrs-full:LiabilitiesForIncurredClaimsMember`
Explicit	Insurance contracts by components [axis] `ifrs-full:InsuranceContractsByComponentsAxis`
Member	Insurance contracts by components [member] `ifrs-full:InsuranceContractsByComponentsMember`
Member	Estimates of present value of future cash flows [member] `ifrs-full:EstimatesOfPresentValueOfFutureCashFlowsMember`
Member	Estimates of present value of future cash outflows [member] `ifrs-full:EstimatesOfPresentValueOfFutureCashOutflowsMember`
Member	Estimates of present value of insurance acquisition cash flows [member] `ifrs-full:EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember`
Member	Estimates of present value of future cash outflows other than insurance acquisition cash flows [member] `ifrs-full:EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember`
Member	Estimates of present value of future cash inflows [member] `ifrs-full:EstimatesOfPresentValueOfFutureCashInflowsMember`
Member	Risk adjustment for non-financial risk [member] `ifrs-full:RiskAdjustmentForNonfinancialRiskMember`
Member	Contractual service margin [member] `ifrs-full:ContractualServiceMarginMember`
Member	Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member] `ifrs-full:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember`
Member	Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member] `ifrs-full:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember`
Member	Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member] `ifrs-full:ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember`
Explicit	Insurance contracts [axis] `ifrs-full:InsuranceContractsAxis`
Member	Insurance contracts [member] `ifrs-full:InsuranceContractsMember2017`
Member	Insurance contracts to which premium allocation approach has been applied [member] `ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember`
Member	Insurance contracts other than those to which premium allocation approach has been applied [member] `ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember`

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Label/QName
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract] `ifrs-full:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract`
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items] `ifrs-full:DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems`
Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract] `ifrs-full:ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract`
Increase (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance contracts liability (asset) [abstract] `ifrs-full:IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByRemainingCoverageAndIncurredClaimsInsuranceContractsLiabilityAssetAbstract`
Increase (decrease) through insurance revenue, insurance contracts liability (asset) [abstract] `ifrs-full:IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetAbstract`
Increase (decrease) through insurance revenue related to contracts that existed at transition date to which modified retrospective approach has been applied, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedInsuranceContractsLiabilityAsset`
Increase (decrease) through insurance revenue related to contracts that existed at transition date to which fair value approach has been applied, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset`
Increase (decrease) through insurance revenue not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset`
Increase (decrease) through insurance revenue, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset`
Increase (decrease) through insurance service expenses, insurance contracts liability (asset) [abstract] `ifrs-full:IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAssetAbstract`
Increase (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAsset`
Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset`
Increase (decrease) through changes that relate to past service, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset`
Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset`
Increase (decrease) through insurance service expenses, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAsset`
Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAsset`
Increase (decrease) through insurance service result, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset`
Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract] `ifrs-full:IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract`
Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset`
Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset`
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset`
Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset`
Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset`
Increase (decrease) through cash flows, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset`
Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset`
Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset`
Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset`
Increase (decrease) in insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseInInsuranceContractsLiabilityAsset`
Insurance contracts liability (asset) `ifrs-full:InsuranceContractsLiabilityAsset`
Insurance contracts that are assets `ifrs-full:InsuranceContractsThatAreAssets`
Insurance contracts that are liabilities `ifrs-full:InsuranceContractsThatAreLiabilities`