| 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 |
| Méadú (laghdú) trí scáthchuntasaíocht, costais éadála iarchurtha a eascraíonn as conarthaí árachais | ga | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| An méadú (laghdú) ar chostais éadála iarchurtha a eascraíonn as conarthaí árachais a eascraíonn as scáthchuntasaíocht. Is éard is scáthchuntasaíocht ann cleachtas ina bhfuil an 2 ghné a leanas: (a) bíonn tionchar ag gnóthachan nó caillteanas aitheanta ach neamhréadaithe ar dhliteanas árachais a thomhas ar an mbealach céanna a bhíonn tionchar ag gnóthachan nó caillteanas ar dhliteanas árachais a thomhas; agus (b) má aithnítear gnóthachain nó caillteanais neamhréadaithe ar shócmhainn go díreach sa chothromas, aithnítear an t‑athrú a eascraíonn as sin ar an tsuim ghlanluacha ag an dliteanas árachais sa chothromas freisin. [Féach: Costais éadála iarchurtha a eascraíonn as conarthaí árachais] | ga | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
Index