IndexIncrease (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts
| Name | IncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContracts |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:monetaryItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Increase (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The increase (decrease) in deferred acquisition costs arising from insurance contracts that result from shadow accounting. Shadow accounting is a practice with the following two features: (a) a recognised but unrealised gain or loss on an asset affects the measurement of the insurance liability in the same way that a realised gain or loss does; and (b) if unrealised gains or losses on an asset are recognised directly in equity, the resulting change in the carrying amount of the insurance liability is also recognised in equity. [Refer: Deferred acquisition costs arising from insurance contracts] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Povećanje (smanjenje) zbog računovodstva u sjeni, odgođeni troškovi stjecanja koji proizlaze iz ugovora o osiguranju | hr | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Povećanje (smanjenje) odgođenih troškova stjecanja koji proizlaze iz ugovora o osiguranju zbog računovodstva u sjeni. Računovodstvo u sjeni praksa je koja ima sljedeća dva obilježja: (a) priznati, ali neostvareni dobitak ili gubitak od imovine utječu na mjerenje obveze iz osiguranja na isti način kao i ostvareni dobitak ili gubitak i (b) ako se neostvareni dobici ili gubici priznaju izravno u kapitalu, tako nastala promjena knjigovodstvene vrijednosti obveze iz osiguranja priznaje se i u kapitalu. [Refer.: Odgođeni troškovi stjecanja koji proizlaze iz ugovora o osiguranju] | hr | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Note | Expiry date 2023-01-01 | http://www.xbrl.org/2009/role/commonPracticeRef |
| Name | IFRS | http://www.xbrl.org/2009/role/commonPracticeRef |
| Number | 4 | http://www.xbrl.org/2009/role/commonPracticeRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2009/role/commonPracticeRef |
| Paragraph | 37 | http://www.xbrl.org/2009/role/commonPracticeRef |
| Subparagraph | e | http://www.xbrl.org/2009/role/commonPracticeRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2021-en-b&anchor=para_37_e&doctype=Standard&book=b | http://www.xbrl.org/2009/role/commonPracticeRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2009/role/commonPracticeRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:ChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500 |
| ifrs-full:IncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContracts | summation-item | http://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500 |