Description of method to recognise insurance acquisition cash flows when using premium allocation approach

NameDescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach
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TextLangRoleContainer role
Description of method to recognise insurance acquisition cash flows when using premium allocation approachenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The description of the method chosen by an entity that uses the premium allocation approach to recognise insurance acquisition cash flows applying paragraph 59(a) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. [Refer: Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Metodo, pagal kurį pripažįstami draudimo įsigijimo pinigų srautai taikant įmokų paskirstymo metodą, aprašymaslthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Aprašomas metodas, pagal kurį įmokų paskirstymo metodą taikantis ūkio subjektas yra nusprendęs pripažinti draudimo įsigijimo pinigų srautus pagal 17-ojo TFAS 59 straipsnio a punktą. Įmokų paskirstymo metodas yra 17-ojo TFAS 53–59 straipsniuose aprašytas metodas, kurį taikant supaprastinamas draudimo sutarčių grupės likusios draudimo apsaugos įsipareigojimo įvertinimas. [Žr. Padidėjimas (sumažėjimas) dėl draudimo įsigijimo pinigų srautų, draudimo sutarčių įsipareigojimas (turtas)]lthttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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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
Paragraph97http://www.xbrl.org/2003/role/disclosureRef
Subparagraphchttp://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_97_c&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

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