Assets for insurance acquisition cash flows

NameAssetsForInsuranceAcquisitionCashFlows
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Assets for insurance acquisition cash flowsenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Assets for insurance acquisition cash flows at beginning of periodenhttp://www.xbrl.org/2003/role/periodStartLabelhttp://www.xbrl.org/2003/role/link
Assets for insurance acquisition cash flows at end of periodenhttp://www.xbrl.org/2003/role/periodEndLabelhttp://www.xbrl.org/2003/role/link
The amount of insurance acquisition cash flows that are assets, recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Assets; Insurance contracts [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Sócmhainní le haghaidh sreafaí airgid éadála árachaisgahttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Méid na sreafaí airgid éadála árachais ar sócmhainní iad, a aithnítear le haghaidh sreafaí airgid éadála árachais a íocadh (nó sreafaí airgid éadála árachais ar aithníodh dliteanas ina leith agus Caighdeán IFRS eile á chur i bhfeidhm) sula n‑aithneofar an grúpa conarthaí árachais gaolmhar. Is éard is sreafaí airgid éadála árachais ann sreafaí airgid a eascraíonn as na costais a bhaineann le grúpa conarthaí árachais (a eisíodh nó a bhfuil coinne ann go n‑eiseofar iad) a dhíol, a fhrithghealladh agus a thosú, costais atá inchurtha go díreach i leith na punainne conarthaí árachais lena mbaineann an grúpa. Áirítear le sreafaí airgid den sórt sin sreafaí airgid nach bhfuil inchurtha go díreach i leith conarthaí aonair nó grúpaí conarthaí árachais laistigh den phunann. [Féach: Sócmhainní; Conarthaí árachais [member]]gahttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Sócmhainní le haghaidh sreafaí airgid éadála árachais ag tús tréimhsegahttp://www.xbrl.org/2003/role/periodStartLabelhttp://www.xbrl.org/2003/role/link
Sócmhainní le haghaidh sreafaí airgid éadála árachais ag deireadh tréimhsegahttp://www.xbrl.org/2003/role/periodEndLabelhttp://www.xbrl.org/2003/role/link

References

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NoteEffective 2023-01-01http://www.xbrl.org/2003/role/disclosureRef
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URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef
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URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsLineItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600o
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario
ifrs-full:DisclosureOfReconciliationOfChangesInAssetsForInsuranceAcquisitionCashFlowsExplanatory
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:DisclosureOfReconciliationOfChangesInAssetsForInsuranceAcquisitionCashFlowsExplanatory
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:DisclosureOfInformationAboutExpectedDerecognitionOfAssetsForInsuranceAcquisitionCashFlowsLineItems
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600