Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)

NameIncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset
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 insurance acquisition cash flows, 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 insurance acquisition cash flows. 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: Insurance contracts liability (asset)]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Увеличение (намаление) чрез паричните потоци за придобиване на застраховки, пасив (актив) по застрахователни договориbghttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Увеличението (намалението) на пасива (актива) по застрахователни договори, което произтича от паричните потоци за придобиване на застраховки. Паричните потоци за придобиване на застраховки са парични потоци, възникващи от разходите за продажба, сключване (подписване) и започване на група застрахователни договори (които са издадени или се очаква да бъдат издадени), които са пряко относими към портфейла от застрахователни договори, към който принадлежи групата. Тези парични потоци включват парични потоци, които не са пряко относими към отделни договори или групи застрахователни договори в рамките на портфейла. [вж. Пасив (актив) по застрахователни договори]bghttp://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
Paragraph105http://www.xbrl.org/2003/role/disclosureRef
Subparagraphahttp://www.xbrl.org/2003/role/disclosureRef
Clauseiihttp://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_105_a_ii&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