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[836600a] Notes - Insurance contracts (IFRS 17)

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Arc name	definitionArc
Arc role	http://xbrl.org/int/dim/arcrole/domain-member
Link role	http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a

Concept	Order
Disaggregation of insurance contracts [member] `ifrs-full:DisaggregationOfInsuranceContractsMember`
Insurance contracts issued [member] `ifrs-full:InsuranceContractsIssuedMember`	10.0
Reinsurance contracts held [member] `ifrs-full:ReinsuranceContractsHeldMember`	20.0
Insurance contracts by components [member] `ifrs-full:InsuranceContractsByComponentsMember`
Estimates of present value of future cash flows [member] `ifrs-full:EstimatesOfPresentValueOfFutureCashFlowsMember`	10.0
Estimates of present value of future cash outflows [member] `ifrs-full:EstimatesOfPresentValueOfFutureCashOutflowsMember`	10.0
Estimates of present value of insurance acquisition cash flows [member] `ifrs-full:EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember`	10.0
Estimates of present value of future cash outflows other than insurance acquisition cash flows [member] `ifrs-full:EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember`	20.0
Estimates of present value of future cash inflows [member] `ifrs-full:EstimatesOfPresentValueOfFutureCashInflowsMember`	20.0
Risk adjustment for non-financial risk [member] `ifrs-full:RiskAdjustmentForNonfinancialRiskMember`	20.0
Contractual service margin [member] `ifrs-full:ContractualServiceMarginMember`	30.0
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member] `ifrs-full:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember`	10.0
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member] `ifrs-full:ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember`	20.0
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`	30.0
Insurance contracts [member] `ifrs-full:InsuranceContractsMember2017`
Insurance contracts to which premium allocation approach has been applied [member] `ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember`	10.0
Insurance contracts other than those to which premium allocation approach has been applied [member] `ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember`	20.0
Disclosure of reconciliation of changes in insurance contracts by components [abstract] `ifrs-full:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract`
Disclosure of reconciliation of changes in insurance contracts by components [line items] `ifrs-full:DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems`	20.0
Changes in insurance contracts for reconciliation by components [abstract] `ifrs-full:ChangesInInsuranceContractsForReconciliationByComponentsAbstract`	10.0
Increase (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset) [abstract] `ifrs-full:IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByComponentsInsuranceContractsLiabilityAssetAbstract`	10.0
Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) [abstract] `ifrs-full:IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetAbstract`	10.0
Increase (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughChangesInEstimatesThatAdjustContractualServiceMarginInsuranceContractsLiabilityAsset`	10.0
Increase (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAsset`	20.0
Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset`	30.0
Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset`	40.0
Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) [abstract] `ifrs-full:IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetAbstract`	20.0
Increase (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAsset`	10.0
Increase (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAsset`	20.0
Increase (decrease) through experience adjustments, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset`	30.0
Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset`	40.0
Increase (decrease) through changes that relate to past service, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset`	30.0
Increase (decrease) through insurance service result, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset`	40.0
Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract] `ifrs-full:IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract`	20.0
Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset`	10.0
Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset`	20.0
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset`	30.0
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`	40.0
Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset`	50.0
Increase (decrease) through cash flows, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset`	60.0
Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset`	30.0
Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset`	40.0
Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset`	50.0
Increase (decrease) in insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseInInsuranceContractsLiabilityAsset`	60.0
Insurance contracts liability (asset) `ifrs-full:InsuranceContractsLiabilityAsset`	20.0
Insurance contracts that are assets `ifrs-full:InsuranceContractsThatAreAssets`	30.0
Insurance contracts that are liabilities `ifrs-full:InsuranceContractsThatAreLiabilities`	40.0