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[836600] Notes - Insurance contracts (IFRS 17)

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Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600

Concept	Order	Weight
Insurance service result `ifrs-full:InsuranceServiceResult`
Insurance revenue `ifrs-full:InsuranceRevenue`	10.0	1
Insurance service expenses from insurance contracts issued `ifrs-full:InsuranceServiceExpensesFromInsuranceContractsIssued`	20.0	-1
Income (expenses) from reinsurance contracts held, other than finance income (expenses) `ifrs-full:IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses`	30.0	1
Income from amounts recovered from reinsurer `ifrs-full:IncomeFromAmountsRecoveredFromReinsurer`	10.0	1
Expenses from allocation of premiums paid to reinsurer `ifrs-full:ExpensesFromAllocationOfPremiumsPaidToReinsurer`	20.0	-1
Increase (decrease) in insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseInInsuranceContractsLiabilityAsset`
Increase (decrease) through insurance service result, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset`	10.0	1
Increase (decrease) through insurance revenue, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset`	10.0	1
Increase (decrease) through insurance revenue related to contracts that existed at transition date to which modified retrospective approach has been applied, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedInsuranceContractsLiabilityAsset`	10.0	1
Increase (decrease) through insurance revenue related to contracts that existed at transition date to which fair value approach has been applied, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset`	20.0	1
Increase (decrease) through insurance revenue not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset`	30.0	1
Increase (decrease) through insurance service expenses, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAsset`	20.0	1
Increase (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAsset`	10.0	1
Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset`	20.0	1
Increase (decrease) through changes that relate to past service, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset`	30.0	1
Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset`	40.0	1
Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAsset`	30.0	1
Increase (decrease) through cash flows, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset`	20.0	1
Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset`	10.0	1
Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset`	20.0	1
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset`	30.0	1
Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset`	40.0	1
Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset`	50.0	1
Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset`	30.0	1
Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset`	40.0	1
Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset) `ifrs-full:IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset`	50.0	1
Increase (decrease) in assets for insurance acquisition cash flows `ifrs-full:IncreaseDecreaseInAssetsForInsuranceAcquisitionCashFlows`
Decrease through impairment losses, assets for insurance acquisition cash flows `ifrs-full:DecreaseThroughImpairmentLossesAssetsForInsuranceAcquisitionCashFlows`	10.0	-1
Increase through reversals of impairment losses, assets for insurance acquisition cash flows `ifrs-full:IncreaseThroughReversalsOfImpairmentLossesAssetsForInsuranceAcquisitionCashFlows`	20.0	1