IndexInsurance contracts [member]
| Name | InsuranceContractsMember2017 |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full |
| Prefix | ifrs-full |
| Data type | nonnum:domainItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | True |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Insurance contracts [member] | en | http://www.xbrl.org/2003/role/label | http://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 60–70 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. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Ugovori o osiguranju [member] | hr | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Ovaj član označava ugovore na temelju kojih jedna stranka (izdavatelj) preuzima značajni rizik osiguranja od druge stranke (ugovaratelja osiguranja) na način da pristane isplatiti odštetu ugovaratelju osiguranja ako ugovaratelj osiguranja pretrpi određeni neizvjesni budući događaj (osigurani događaj). Sva upućivanja u MSFI-ju 17 na ugovore o osiguranju primjenjuju se i na: (a) ugovore o reosiguranju koje se drži, osim: i. upućivanja na izdane ugovore o osiguranju i ii. kako je opisano u točkama 60.–70. MSFI-ja 17; (b) ugovore o ulaganju koji sadržavaju obilježje diskrecijskog sudjelovanja pod uvjetom da subjekt izdaje i ugovore o osiguranju, osim upućivanja na ugovore o osiguranju iz točke 3. podtočke (c) MSFI-ja 17 i kako je opisano u točki 71. MSFI-ja 17. Ugovor o ulaganju koji sadržava obilježje diskrecijskog sudjelovanja jest financijski instrument na temelju kojeg konkretni ulagatelj ima ugovorno pravo na primitak dodatnih iznosa kao dodatak iznosu koji ne ovisi o odluci izdavatelja: (a) za koje se očekuje da čine značajni dio ukupnih ugovornih naknada, (b) čiji se rok isplate ili iznos određuje na temelju diskrecijske odluke izdavatelja u skladu s ugovorom, i (c) koji se ugovorno temelje na: i. prinosima na određeni skup ugovora ili određenu vrstu ugovora, ii. ostvarenom i/ili neostvarenom prinosu na imovinu u određenom skupu imovine koju drži izdavatelj, ili iii. dobiti ili gubitku subjekta ili fonda koji izdaje ugovor. Ovaj član označava i standardnu vrijednost za os „Ugovori o osiguranju” ako se ne upotrebljava nijedan drugi član. | hr | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Note | Effective 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 17 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 100 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | c | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2020-en-r&anchor=para_100_c&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Note | Effective 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 17 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 101 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2020-en-r&anchor=para_101&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Note | Effective 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 17 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 106 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2020-en-r&anchor=para_106&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Note | Effective 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 17 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 107 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2020-en-r&anchor=para_107&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Note | Effective 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IFRS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 17 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 109 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2020-en-r&anchor=para_109&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2020-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
Related Child Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |
| ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |
| ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a |
| ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a |
| ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600b |
| ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600b |
| ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c |
| ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c |
| ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d |
| ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | domain-member | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d |
| ifrs-full:InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |
| ifrs-full:InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
| ifrs-full:InsuranceContractsAxis | dimension-domain | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |
| ifrs-full:InsuranceContractsAxis | dimension-domain | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600a |
| ifrs-full:InsuranceContractsAxis | dimension-domain | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600b |
| ifrs-full:InsuranceContractsAxis | dimension-domain | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600c |
| ifrs-full:InsuranceContractsAxis | dimension-domain | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600d |
| ifrs-full:InsuranceContractsAxis | dimension-default | http://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000 |
| ifrs-full:InsuranceContractsAxis | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 |