Description of method to recognise insurance acquisition cash flows when using premium allocation approach

NameDescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach
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TextLangRoleContainer role
Description of method to recognise insurance acquisition cash flows when using premium allocation approachenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The description of the method chosen by an entity that uses the premium allocation approach to recognise insurance acquisition cash flows applying paragraph 59(a) 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. [Refer: Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Opis metode za pripoznanje denarnih tokov pri pridobivanju zavarovanj pri uporabi pristopa razporejanja premijslhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Opis metode, ki jo je izbralo podjetje, ki uporablja pristop razporejanja premij, za pripoznanje denarnih tokov pri pridobivanju zavarovanj ob uporabi 59.(a) člena MSRP 17. Pristop razporejanja premij je pristop, opisan v 53.–59. členu MSRP 17, ki poenostavlja merjenje obveznosti za preostalo kritje skupine zavarovalnih pogodb. [glej: Povečanje (zmanjšanje) zaradi denarnih tokov pri pridobivanju zavarovanj, obveznost (sredstvo) za zavarovalne pogodbe]slhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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NoteEffective 2023-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number17http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph97http://www.xbrl.org/2003/role/disclosureRef
Subparagraphchttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2021-en-r&anchor=para_97_c&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

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