IndexIncrease (decrease) through experience adjustments, insurance contracts liability (asset)
| Name | IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:monetaryItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | credit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Increase (decrease) through experience adjustments, insurance contracts liability (asset) | en | http://www.xbrl.org/2003/role/label | http://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)] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Aumento (diminuição) através de ajustamentos em função da experiência, passivos (ativos) resultantes de contratos de seguro | pt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| O aumento (diminuição) dos passivos (ativos) resultantes de contratos de seguro decorrente de ajustamentos em função da experiência, excluindo as quantias relacionadas com o ajustamento do risco para o risco não financeiro indicadas no parágrafo 104 (b) (ii) da IFRS 17. O ajustamento em função da experiência é a diferença entre: a) no respeitante aos recibos de prémios (e quaisquer fluxos de caixa conexos, tais como fluxos de caixa de aquisição de seguros e impostos sobre prémios de seguro): a estimativa, no início do período, das quantias previstas no período e os fluxos de caixa reais no período; ou b) no respeitante às despesas de serviços de seguros (com exclusão das despesas de aquisição de seguros): a estimativa, no início do período, das quantias dos custos previstos de sinistros no período e as quantias dos custos reais de sinistros no período. [Consultar: Passivos (ativos) de contratos de seguro] | pt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Note | Effective 2023-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 17 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 104 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | b | http://www.xbrl.org/2003/role/disclosureRef |
| Clause | iii | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2021-en-r&anchor=para_104_b_iii&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-full:IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetAbstract | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a |
| 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:IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |
| ifrs-full:IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset | summation-item | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a |