Increase (decrease) through experience adjustments, insurance contracts liability (asset)

NameIncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Increase (decrease) through experience adjustments, insurance contracts liability (asset)enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The increase (decrease) in insurance contracts liability (asset) resulting from experience adjustments, excluding amounts related to the risk adjustment for non-financial risk included in paragraph 104(b)(ii) of IFRS 17. Experience adjustment is a difference between: (a) for premium receipts (and any related cash flows such as insurance acquisition cash flows and insurance premium taxes) - the estimate at the beginning of the period of the amounts expected in the period and the actual cash flows in the period; or (b) for insurance service expenses (excluding insurance acquisition expenses) - the estimate at the beginning of the period of the amounts expected to be incurred in the period and the actual amounts incurred in the period. [Refer: Insurance contracts liability (asset)]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Suurenemine (vähenemine) kogemuspõhiste korrigeerimiste tõttu, kindlustuslepingute kohustis (vara)ethttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Kindlustuslepingute kohustise (vara) suurenemine (vähenemine), mis tuleneb kogemuspõhistest korrigeerimistest, välja arvatud IFRS 17 paragrahvi 104 punkti b alapunktis ii sätestatud mittefinantsriskiga korrigeerimisega seotud summad. Kogemuspõhine korrigeerimine on järgmiste vahe: a) kindlustusmaksete laekumise (ja selliste seotud rahavoogude nagu kindlustuse soetamisest tulenevad rahavood ja kindlustusmaksetelt võetavad maksud) puhul – asjaomasel perioodil eeldatavalt laekuvate summade hinnang perioodi alguses ja tegelikud rahavood asjaomasel perioodil; või b) kindlustusteenuse kulu (v.a kindlustuse soetamise kulu) puhul – asjaomasel perioodil eeldatavalt tekkivate kulude hinnang perioodi alguses ja tegelikud kulud asjaomasel perioodil. [Viide: kindlustuslepingute kohustis (vara)]ethttp://www.xbrl.org/2003/role/documentationhttp://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
Paragraph104http://www.xbrl.org/2003/role/disclosureRef
Subparagraphbhttp://www.xbrl.org/2003/role/disclosureRef
Clauseiiihttp://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_104_b_iii&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
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