Reserve of discretionary participation features

NameReserveOfDiscretionaryParticipationFeatures
Namespacehttp://xbrl.ifrs.org/taxonomy/2017-03-09/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Reserve of discretionary participation featuresenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
A component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Резерв за права на допълнителни негарантирани доходиbghttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Компонент на собствения капитал, произтичащ от правата на допълнителни негарантирани доходи. правата на допълнителни негарантирани доходи са договорни права за получаване, в допълнение към гарантираните доходи, на допълнителни доходи: (а) които могат да бъдат значителна част от общите договорни облаги; (б) сумата и разпределението във времето за които по договор се определят от издателя; и (в) по договор се базират на: (i) резултатите от изпълнението на определена група от договори или определен вид договори; (ii) реализирана и/или нереализирана възвръщаемост от инвестиция в определена група активи, държани от издателя; или (iii) печалбата или загубата на дружеството, фонда или друго предприятие, което е издало договора.bghttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

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