Insurance contracts [member]

NameInsuranceContractsMember2017
Namespacehttp://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full
Prefixifrs-full
Data typenonnum:domainItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractTrue

Labels

TextLangRoleContainer role
Insurance contracts [member]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70 of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on 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 entity or fund that issues the contract. This member also represents the standard value for the 'Insurance contracts' axis if no other member is used.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Forsikringskontrakter [member]dahttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Dette element står for kontrakter, hvor den ene part (udsteder) påtager sig en væsentlig forsikringsrisiko for den anden part (forsikringstager) ved at indvillige i at yde erstatning til forsikringstager, hvis en bestemt usikker fremtidig begivenhed (den forsikrede begivenhed) påvirker forsikringstageren negativt. Alle henvisninger i IFRS 17 til forsikringskontrakter gælder også for: a) indgåede reassurancekontrakter, undtagen: i) henvisninger til udstedte forsikringskontrakter og ii) som beskrevet i afsnit 60-70 i IFRS 17 b) investeringskontrakter med skønsmæssig deltagelse, forudsat at virksomheden også udsteder forsikringskontrakter, bortset fra henvisningen til forsikringskontrakter i afsnit 3, litra c), i IFRS 17 og som beskrevet i afsnit 71 i IFRS 17. En investeringskontrakt med skønsmæssig deltagelse er et finansielt instrument, som giver en specifik investor en kontraktmæssig ret til som et supplement til et beløb, der ikke kan gøres til genstand for udstederens skøn, at modtage yderligere beløb: a) som forventes at udgøre en væsentlig del af de samlede kontraktmæssige ydelser, b) hvor tidspunktet eller beløbet i henhold til kontrakten bestemmes af udsteder, og c) som i henhold til kontrakten er baseret på: i) indtjeningen fra en bestemt pulje af kontrakter eller en bestemt type kontrakter, ii) realiserede og/eller urealiserede investeringsafkast af en bestemt sammenlægning af aktiver, som besiddes af udsteder, eller iii) resultatet i den virksomhed eller fond, som udsteder kontrakten. Dette element repræsenterer også standardværdien for aksen "Forsikringskontrakter", hvis der ikke anvendes et andet element.dahttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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Related Child Concepts

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ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
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ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
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ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
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ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
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ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
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ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
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