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/2021-03-24/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 |
| Opis toho, či účtovná jednotka uskutočňuje úpravu o časovú hodnotu peňazí a o účinok finančného rizika, keď používa metódu alokácie poistného | sk | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Opis toho, či účtovná jednotka, ktorá používa metódu alokácie poistného, uskutočňuje úpravu o časovú hodnotu peňazí a o účinok finančného rizika pri uplatňovaní odsekov 56 a 57 písm. b) štandardu IFRS 17. Metóda alokácie poistného je metóda opísaná v odsekoch 53 až 59 štandardu IFRS 17, ktorá zjednodušuje ocenenie záväzku zostávajúceho krytia skupiny poistných zmlúv. | sk | 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 | 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-2021-en-r&anchor=para_97_b&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | 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 |