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[836500] Notes - Insurance contracts

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Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	https://xbrl.ifrs.org/role/ifrs/ifrs_4_2022-03-24_role-836500

Concept	Order	Weight
Increase (decrease) in deferred acquisition costs arising from insurance contracts `ifrs-full:IncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContracts`
Amounts incurred, deferred acquisition costs arising from insurance contracts `ifrs-full:AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts`	10.0	1.0
Acquisitions through business combinations, deferred acquisition costs arising from insurance contracts `ifrs-full:AcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContracts`	20.0	1.0
Amortisation, deferred acquisition costs arising from insurance contracts `ifrs-full:AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts`	30.0	-1.0
Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts `ifrs-full:ImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceContracts`	40.0	-1.0
Increase (decrease) through net exchange differences, deferred acquisition costs arising from insurance contracts `ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesDeferredAcquisitionCostsArisingFromInsuranceContracts`	50.0	1.0
Increase (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts `ifrs-full:IncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContracts`	60.0	1.0
Increase (decrease) through other changes, deferred acquisition costs arising from insurance contracts `ifrs-full:IncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContracts`	70.0	1.0
Increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued `ifrs-full:IncreaseDecreaseInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued`
Additions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issued `ifrs-full:AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued`	10.0	1.0
Acquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issued `ifrs-full:AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued`	20.0	1.0
Cash paid, liabilities under insurance contracts and reinsurance contracts issued `ifrs-full:CashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued`	30.0	-1.0
Expense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issued `ifrs-full:ExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued`	40.0	1.0
Increase (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issued `ifrs-full:IncreaseDecreaseThroughTransfersLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued`	50.0	1.0
Increase (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issued `ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued`	60.0	1.0
Increase (decrease) through adjustments arising from passage of time, liabilities under insurance contracts and reinsurance contracts issued `ifrs-full:IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued`	70.0	1.0
Increase (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issued `ifrs-full:IncreaseDecreaseThroughOtherChangesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued`	80.0	1.0
Increase (decrease) in reinsurance assets `ifrs-full:IncreaseDecreaseInReinsuranceAssets`
Additions other than through business combinations, reinsurance assets `ifrs-full:AdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets`	10.0	1.0
Acquisitions through business combinations, reinsurance assets `ifrs-full:AcquisitionsThroughBusinessCombinationsReinsuranceAssets`	20.0	1.0
Increase (decrease) through net exchange differences, reinsurance assets `ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesReinsuranceAssets`	30.0	1.0
Increase (decrease) through adjustments arising from passage of time, reinsurance assets `ifrs-full:IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeReinsuranceAssets`	40.0	1.0
Increase (decrease) through other changes, reinsurance assets `ifrs-full:IncreaseDecreaseThroughOtherChangesReinsuranceAssets`	50.0	1.0
Liabilities under insurance contracts and reinsurance contracts issued `ifrs-full:LiabilitiesArisingFromInsuranceContracts`
Unearned premiums `ifrs-full:UnearnedPremiums`	10.0	1.0
Claims reported by policyholders `ifrs-full:ClaimsReportedByPolicyholders`	20.0	1.0
Claims incurred but not reported `ifrs-full:ClaimsIncurredButNotReported`	30.0	1.0
Provisions arising from liability adequacy tests `ifrs-full:ProvisionsArisingFromLiabilityAdequacyTests`	40.0	1.0
Provisions for future non-participating benefits `ifrs-full:ProvisionsForFutureNonparticipatingBenefits`	50.0	1.0
Liabilities or components of equity relating to discretionary participation features `ifrs-full:LiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeatures`	60.0	1.0
Receivables and payables related to insurance contracts `ifrs-full:ReceivablesAndPayablesRelatedToInsuranceContracts`	70.0	1.0
Non-insurance assets acquired by exercising rights to recoveries `ifrs-full:NoninsuranceAssetsAcquiredByExercisingRightsToRecoveries`	80.0	1.0
Other liabilities under insurance contracts and reinsurance contracts issued `ifrs-full:OtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued`	90.0	1.0
Other comprehensive income, before tax, application of overlay approach `ifrs-full:OtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproach`
Amount reclassified to other comprehensive income from profit or loss applying overlay approach, before tax `ifrs-full:AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTax`	10.0	1.0
Reclassification adjustments on application of overlay approach, before tax `ifrs-full:ReclassificationAdjustmentsOnApplicationOfOverlayApproachBeforeTax`	20.0	-1.0
Other comprehensive income, net of tax, application of overlay approach `ifrs-full:OtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproach`
Amount reclassified to other comprehensive income from profit or loss applying overlay approach, net of tax `ifrs-full:AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTax`	10.0	1.0
Reclassification adjustments on application of overlay approach, net of tax `ifrs-full:ReclassificationAdjustmentsOnApplicationOfOverlayApproachNetOfTax`	20.0	-1.0