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

NameDescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
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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
Descrierea metodei de recunoaștere a fluxurilor de trezorerie legate de achiziționarea asigurărilor atunci când se utilizează metoda repartizării primelorrohttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Descrierea metodei alese de către o entitate care utilizează metoda repartizării primelor pentru a recunoaște fluxurile de trezorerie legate de achiziționarea asigurărilor prin aplicarea punctului 59(a) din IFRS 17. Metoda repartizării primelor este o abordare, descrisă la punctele 53-59 din IFRS 17, care simplifică evaluarea datoriei pentru perioada de acoperire rămasă aferente unui grup de contracte de asigurare. [Referințe: creștere (reducere) cauzată de fluxurile de trezorerie legate de achiziționarea asigurărilor, datorie aferentă (activ aferent) contractelor de asigurare]rohttp://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
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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