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

NameDescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach
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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
Kindlustusmaksete jaotamise meetodi kasutamise korral kindlustuse soetamisest tulenevate rahavoogude kajastamise meetodi kirjeldusethttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Kindlustusmaksete jaotamise meetodit kasutava üksuse poolt valitud sellise meetodi kirjeldus, mille kohaselt kajastatakse kindlustuse soetamisest tulenevaid rahavooge IFRS 17 paragrahvi 59 punkti a rakendamisel. Kindlustusmaksete jaotamise meetod on IFRS 17 paragrahvides 53–59 kirjeldatud meetod, mis lihtsustab kindlustuslepingute rühma ülejäänud kindlustuskatte kohustise mõõtmist. [Viide: Suurenemine (vähenemine) kindlustuse soetamisest tulenevate rahavoogude tõttu, kindlustuslepingute kohustis (vara)]ethttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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NoteEffective 2021-01-01http://www.xbrl.org/2003/role/disclosureRef
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IssueDate2020-01-01http://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-2020-en-r&anchor=para_97_c&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef

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