IndexDescription of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach
| Name | DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The description of whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) 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. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Aprašymas, ar taikydamas įmokų paskirstymo metodą ūkio subjektas atlieka korekcijas pagal pinigų laiko vertę ir finansinės rizikos poveikį | lt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Aprašoma, ar įmokų paskirstymo metodą taikantis ūkio subjektas atlieka korekcijas pagal pinigų laiko vertę ir finansinės rizikos poveikį pagal 17-ojo TFAS 56 straipsnį ir 57 straipsnio b punktą. Įmokų paskirstymo metodas yra 17-ojo TFAS 53–59 straipsniuose aprašytas metodas, kurį taikant supaprastinamas draudimo sutarčių grupės likusios draudimo apsaugos įsipareigojimo įvertinimas. | lt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Note | Effective 2021-01-01 | 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 | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 97 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | b | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2020-en-r&anchor=para_97_b&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
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:DisclosureOfInsuranceContractsExplanatory | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |