IndexIncrease (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts
| Name | IncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContracts |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:monetaryItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Increase (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The increase (decrease) in deferred acquisition costs arising from insurance contracts that result from shadow accounting. Shadow accounting is a practice with the following two features: (a) a recognised but unrealised gain or loss on an asset affects the measurement of the insurance liability in the same way that a realised gain or loss does; and (b) if unrealised gains or losses on an asset are recognised directly in equity, the resulting change in the carrying amount of the insurance liability is also recognised in equity. [Refer: Deferred acquisition costs arising from insurance contracts] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Увеличение (намаление) чрез счетоводство в сянка, отсрочени разходи за придобиване (аквизиционни разходи), произтичащи от застрахователни договори | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Увеличението (намалението) на отсрочените разходи за придобиване (аквизиционни разходи), произтичащи от застрахователни договори вследствие на счетоводство в сянка. Счетоводството в сянка е практика, която има следните две характеристики: (а) призната, но нереализирана печалба или загуба от един актив засяга оценката на застрахователния пасив по същия начин като реализирана печалба или загуба; и (б) ако нереализирани печалби или загуби от един актив се признават пряко в собствения капитал, промяната вследствие на това на балансовата стойност на застрахователния пасив също се признава в собствения капитал. [вж. Отсрочени разходи за придобиване (аквизиционни разходи), произтичащи от застрахователни договори] | bg | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Note | Expiry date 2021-01-01 | http://www.xbrl.org/2009/role/commonPracticeRef |
| Name | IFRS | http://www.xbrl.org/2009/role/commonPracticeRef |
| Number | 4 | http://www.xbrl.org/2009/role/commonPracticeRef |
| IssueDate | 2020-01-01 | http://www.xbrl.org/2009/role/commonPracticeRef |
| Paragraph | 37 | http://www.xbrl.org/2009/role/commonPracticeRef |
| Subparagraph | e | http://www.xbrl.org/2009/role/commonPracticeRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2020-en-b&anchor=para_37_e&doctype=Standard&book=b | http://www.xbrl.org/2009/role/commonPracticeRef |
| URIDate | 2020-01-01 | http://www.xbrl.org/2009/role/commonPracticeRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:ChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500 |
| ifrs-full:IncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContracts | summation-item | http://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500 |