Description of composition of underlying items for contracts with direct participation features

NameDescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:stringItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Description of composition of underlying items for contracts with direct participation featuresenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The description of the composition of the underlying items for contracts with direct participation features. Insurance contracts with direct participation features are insurance contracts for which, at inception: (a) the contractual terms specify that the policyholder participates in a share of a clearly identified pool of underlying items; (b) the entity expects to pay to the policyholder an amount equal to a substantial share of the fair value returns on the underlying items; and (c) the entity expects a substantial proportion of any change in the amounts to be paid to the policyholder to vary with the change in fair value of the underlying items. Underlying items are items that determine some of the amounts payable to a policyholder.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Descrição da composição dos elementos subjacentes aos contratos com características de participação diretapthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
A descrição da composição dos elementos subjacentes aos contratos com características de participação direta. Os contratos de seguro com características de participação direta são contratos de seguro nos quais, no início: a) As condições contratuais especificam que o tomador do seguro participa numa parte de um conjunto claramente identificado de elementos subjacentes; b) A entidade prevê pagar ao tomador de seguro um montante correspondente a uma parte substancial do justo valor dos retornos dos elementos subjacentes; e c) A entidade prevê que uma proporção substancial de qualquer alteração das quantias a pagar ao tomador de seguro varie com a alteração do justo valor dos elementos subjacentes. Os elementos subjacentes são os elementos que determinam certas quantias a pagar ao tomador de seguro.pthttp://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
Paragraph111http://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_111&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario
ifrs-full:DisclosureOfInsuranceContractsExplanatory
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600