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
Active pentru fluxurile de trezorerie legate de achiziționarea asigurărilorrohttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Cuantumul fluxurilor de trezorerie legate de achiziționarea asigurărilor care sunt active, recunoscute pentru fluxurile de trezorerie legate de achiziționarea asigurărilor plătite (sau fluxurile de trezorerie legate de achiziționarea asigurărilor pentru care a fost recunoscută o datorie prin aplicarea unui alt standard IFRS) înainte de recunoașterea grupului conex de contracte de asigurare. Fluxurile de trezorerie legate de achiziționarea asigurărilor sunt fluxurile de trezorerie care decurg din costurile de vânzare, subscriere și inițiere a unui grup de contracte de asigurare (emise sau preconizate a fi emise) care pot fi atribuite în mod direct portofoliului de contracte de asigurare din care face parte grupul respectiv. Aceste fluxuri de trezorerie includ fluxurile de trezorerie care nu pot fi atribuite în mod direct unor contracte individuale sau unor grupuri de contracte de asigurare din portofoliu. [Referințe: active; contracte de asigurare [member]]rohttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Active pentru fluxurile de trezorerie legate de achiziționarea asigurărilor la începutul perioadeirohttp://www.xbrl.org/2003/role/periodStartLabelhttp://www.xbrl.org/2003/role/link
Active pentru fluxurile de trezorerie legate de achiziționarea asigurărilor la finalul perioadeirohttp://www.xbrl.org/2003/role/periodEndLabelhttp://www.xbrl.org/2003/role/link

References

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NoteEffective 2023-01-01http://www.xbrl.org/2003/role/disclosureRef
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Paragraph105Ahttp://www.xbrl.org/2003/role/disclosureRef
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URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef
NoteEffective 2023-01-01http://www.xbrl.org/2003/role/disclosureRef
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IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
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URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
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