Index Index

Insurance contracts [member]

NameInsuranceContractsMember2017
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typenonnum:domainItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractTrue

Labels

TextLangRoleContainer role
Insurance contracts [member]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70A of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for the 'Insurance contracts' axis if no other member is used.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Conarthaí árachais [member]gahttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Seasann an ball seo do chonarthaí faoina nglacann páirtí amháin (an t‑eisitheoir) riosca árachais suntasach ó pháirtí eile (an sealbhóir polasaí) trí chomhaontú go dtabharfaidh sé cúiteamh don sealbhóir polasaí má dhéanann imeacht neamhchinnte sonraithe sa todhchaí (an t‑imeacht árachaithe) díobháil don sealbhóir polasaí. Tá feidhm ag na tagairtí uile in IFRS 17 do chonarthaí árachais maidir leo seo a leanas freisin: (a) conarthaí athárachais arna sealbhú, ach amháin: (i) maidir le tagairtí do chonarthaí árachais arna n‑eisiúint; agus (ii) mar a thuairiscítear i míreanna 60–70A de IFRS 17; (b) conarthaí infheistíochta ina bhfuil gnéithe rannpháirtíochta discréide ar choinníoll go n‑eiseoidh an t‑eintiteas conarthaí árachais freisin, ach amháin an tagairt do chonarthaí árachais i mír 3(c) de IFRS 17 agus mar a thuairiscítear i mír 71 de IFRS 17. Is ionann conradh infheistíochta ina bhfuil gnéithe rannpháirtíochta discréide agus ionstraim airgeadais lena dtugtar an ceart conarthach d’infheisteoir áirithe méideanna breise a fháil, mar fhorlíonadh le méid nach bhfuil faoi dhiscréid an eisitheora: (a) a mheastar a bheidh ina gcuid shuntasach de na tairbhí conarthacha iomlána; (b) a bhfuil uainiú nó suim na méideanna sin faoi dhiscréid an eisitheora de réir an chonartha; agus (c) a bheidh bunaithe ar bhonn conartha ar an méid seo a leanas: (i) na fáltais ar chomhthiomsú sonraithe conarthaí nó ar chineál sonraithe conartha; (ii) torthaí infheistíochta réadaithe agus/nó neamhréadaithe i ndáil le comhthiomsú sonraithe sócmhainní arna sealbhú ag an eisitheoir; nó (iii) brabús nó caillteanas an eintitis nó an chiste a eisíonn an conradh. Léirítear leis an mball seo freisin an luach caighdeánach le haghaidh na haise ‘Conarthaí árachais’ mura n‑úsáidtear aon bhall eile.gahttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
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
Paragraph100http://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_100_c&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef
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
Paragraph101http://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_101&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef
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
Paragraph106http://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_106&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef
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
Paragraph107http://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_107&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef
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
Paragraph109http://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_109&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

NameRelation TypeRole
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600b
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600b
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d
ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600

Related Parent Concepts

NameRelation TypeRole
ifrs-full:InsuranceContractsAxis
dimension-domainhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600
ifrs-full:InsuranceContractsAxis
dimension-domainhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a
ifrs-full:InsuranceContractsAxis
dimension-domainhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600b
ifrs-full:InsuranceContractsAxis
dimension-domainhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c
ifrs-full:InsuranceContractsAxis
dimension-domainhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d
ifrs-full:InsuranceContractsAxis
dimension-defaulthttp://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000
ifrs-full:InsuranceContractsAxis
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600

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