IndexInsurance contracts [member]
| Name | InsuranceContractsMember2017 |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full |
| Prefix | ifrs-full |
| Data type | nonnum:domainItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | True |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Insurance contracts [member] | en | http://www.xbrl.org/2003/role/label | http://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 60–70A 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. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Contratos de seguro [member] | es | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Este miembro se refiere a contratos en los que una de las partes (el emisor) acepta un riesgo de seguro significativo de la otra parte (el tomador de la póliza), acordando compensar al tomador si ocurre un evento futuro incierto (el evento asegurado) que afecta de forma adversa al tomador del seguro. Todas las referencias de la NIIF 17 a los contratos de seguros se aplican también a: a) los contratos de reaseguro mantenidos, a excepción de: i) las referencias a los contratos de seguro emitidos, y ii) lo descrito en los párrafos 60 a 70A de la NIIF 17; b) los contratos de inversión con características de participación discrecional, siempre y cuando la entidad también emita contratos de seguro, a excepción de la referencia a contratos de seguro del párrafo 3, letra c), de la NIIF 17 y lo descrito en el párrafo 71 de la NIIF 17. Un contrato de inversión con características de participación discrecional es un instrumento financiero que da a un inversor concreto el derecho contractual a recibir, como suplemento a un importe no sujeto a la discrecionalidad del emisor, importes adicionales: a) que se prevé que representen una porción significativa de las prestaciones contractuales totales; b) cuyo calendario o importe queda contractualmente a discreción de la entidad emisora; y c) que están basados contractualmente en: i) las rentabilidades de un conjunto específico de contratos o de un tipo específico de contrato; ii) rentabilidades de inversiones, que pueden ser realizadas, no realizadas o ambas, correspondientes a un conjunto específico de activos mantenidos por el emisor; o iii) el resultado de la entidad o el fondo que emite el contrato. Este miembro representa también el valor estándar para el eje «Contratos de seguro» si no se utiliza otro miembro. | es | 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 | 100 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | c | 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_100_c&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
| 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 | 101 | 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_101&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
| 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 | 106 | 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_106&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
| 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 | 107 | 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_107&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
| 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 | 109 | 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_109&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
Related Child Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |
| ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |
| ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a |
| ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a |
| ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600b |
| ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600b |
| ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c |
| ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c |
| ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d |
| ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d |
| ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |
| ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
| ifrs-full:InsuranceContractsAxis | dimension-domain | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |
| ifrs-full:InsuranceContractsAxis | dimension-domain | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a |
| ifrs-full:InsuranceContractsAxis | dimension-domain | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600b |
| ifrs-full:InsuranceContractsAxis | dimension-domain | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c |
| ifrs-full:InsuranceContractsAxis | dimension-domain | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d |
| ifrs-full:InsuranceContractsAxis | dimension-default | http://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000 |
| ifrs-full:InsuranceContractsAxis | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |