IFRS 4 - Insurance Contracts

# Reference Concept Name
1 IFRS 4 37 e ifrs-full:NonlifeInsuranceContractsMember
2 IFRS 4 IG58 ifrs-full:ReserveForEqualisation
3 IFRS 4 IG58 ifrs-full:ReserveForEqualisationMember
4 IFRS 4 39M ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesTable
5 IFRS 4 39M ifrs-full:SignificantInvestmentsInAssociatesAxis
6 IFRS 4 37 e ifrs-full:DisclosureOfTypesOfInsuranceContractsExplanatory
7 IFRS 4 37 e ifrs-full:DisclosureOfTypesOfInsuranceContractsTable
8 IFRS 4 37 e ifrs-full:TypesOfInsuranceContractsAxis
9 IFRS 4 37 e ifrs-full:ReinsurersShareOfAmountArisingFromInsuranceContractsMember
10 IFRS 4 37 e ifrs-full:LifeInsuranceContractsMember
11 IFRS 4 IG39 ifrs-full:IncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContracts
12 IFRS 4 37 e ifrs-full:DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExplanatory
13 IFRS 4 37 e ifrs-full:DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsTable
14 IFRS 4 39M ifrs-full:EntitysTotalForAssociatesMember
15 IFRS 4 39M ifrs-full:EntitysTotalForJointVenturesMember
16 IFRS 4 39M ifrs-full:JointVenturesAxis
17 IFRS 4 37 e ifrs-full:NetAmountArisingFromInsuranceContractsMember
18 IFRS 4 37 e ifrs-full:GrossAmountArisingFromInsuranceContractsMember
19 IFRS 4 37 e ifrs-full:InsuranceContractsMember
20 IFRS 4 39M ifrs-full:DisclosureOfInformationAboutOverlayApproachForJointVenturesTable
21 IFRS 4 IG20 c ifrs-full:DisclosureOfInsuranceContractsExplanatory
22 IFRS 4 39M ifrs-full:DisclosureOfInformationAboutOverlayApproachForAssociatesExplanatory
23 IFRS 4 39M ifrs-full:DisclosureOfInformationAboutOverlayApproachForAssociatesTable
24 IFRS 4 39M ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesExplanatory
25 IFRS 4 39M ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesTable
26 IFRS 4 39M ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesExplanatory
27 IFRS 4 IG58 ifrs-full:ReserveForCatastropheMember
28 IFRS 4 39M ifrs-full:DisclosureOfInformationAboutOverlayApproachForJointVenturesExplanatory
29 IFRS 4 IG58 ifrs-full:ReserveForCatastrophe
30 IFRS 4 IG22 ifrs-full:OtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
31 IFRS 4 39M ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesExplanatory
32 IFRS 4 39M ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesTable
33 IFRS 4 IG37 ifrs-full:IncreaseDecreaseThroughOtherChangesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
34 IFRS 4 IG37 ifrs-full:IncreaseDecreaseInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
35 IFRS 4 IG37 ifrs-full:IncreaseDecreaseInReinsuranceAssets
36 IFRS 4 39M ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesExplanatory
37 IFRS 4 37 e ifrs-full:AmountsArisingFromInsuranceContractsAxis
38 IFRS 4 39M ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesTable
39 IFRS 4 39L a ifrs-full:StatementThatInsurerIsApplyingOverlayApproach
40 IFRS 4 IG37 a ifrs-full:LiabilitiesArisingFromInsuranceContracts
41 IFRS 4 IG22 a ifrs-full:UnearnedPremiums
42 IFRS 4 IG24 a ifrs-full:RevenueFromInsuranceContractsIssuedWithoutReductionForReinsuranceHeld
43 IFRS 4 IG23 a ifrs-full:DeferredAcquisitionCostsArisingFromInsuranceContracts
44 IFRS 4 35D a ifrs-full:AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproach
45 IFRS 4 39M a ifrs-full:AssociatesMember
46 IFRS 4 IG39 a ifrs-full:DeferredAcquisitionCostsArisingFromInsuranceContracts
47 IFRS 4 IG20 a ifrs-full:LiabilitiesArisingFromInsuranceContracts
48 IFRS 4 39A a ifrs-full:SensitivityAnalysisToInsuranceRisk
49 IFRS 4 39M a ifrs-full:JointVenturesMember
50 IFRS 4 IG39 b ifrs-full:AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts
51 IFRS 4 39A b ifrs-full:QualitativeInformationAboutSensitivityAndInformationAboutThoseTermsAndConditionsOfInsuranceContractsThatHaveMaterialEffect
52 IFRS 4 39L b ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedExplanatory
53 IFRS 4 39L b ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedTable
54 IFRS 4 IG20 b ifrs-full:AssetsUnderInsuranceContractsAndReinsuranceContractsIssued
55 IFRS 4 39L b ifrs-full:FinancialAssetsToWhichOverlayApproachIsApplied
56 IFRS 4 IG22 b ifrs-full:ClaimsReportedByPolicyholders
57 IFRS 4 IG37 b ifrs-full:AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
58 IFRS 4 35D b ifrs-full:ReclassificationAdjustmentsOnApplicationOfOverlayApproachNetOfTax
59 IFRS 4 IG24 b ifrs-full:IncomeFromContractsWithReinsurers
60 IFRS 4 39L b ifrs-full:ClassesOfFinancialAssetsAxis
61 IFRS 4 35D b ifrs-full:ReserveOfOverlayApproachMember
62 IFRS 4 35D b ifrs-full:ReserveOfOverlayApproach
63 IFRS 4 35D b ifrs-full:IncomeTaxRelatingToApplicationOfOverlayApproachInOtherComprehensiveIncome
64 IFRS 4 35D b ifrs-full:OtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproach
65 IFRS 4 35D b ifrs-full:ReclassificationAdjustmentsOnApplicationOfOverlayApproachBeforeTax
66 IFRS 4 35D b ifrs-full:AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTax
67 IFRS 4 35D b ifrs-full:OtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproach
68 IFRS 4 IG23 b ifrs-full:IntangibleAssetsRelatingToInsuranceContractsAcquiredInBusinessCombinationsOrPortfolioTransfers
69 IFRS 4 39M b ifrs-full:ShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax
70 IFRS 4 39L b ifrs-full:FinancialAssetsMember
71 IFRS 4 35D b ifrs-full:AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTax
72 IFRS 4 39M b ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
73 IFRS 4 39M b ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
74 IFRS 4 39M b ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax
75 IFRS 4 39M b ifrs-full:AggregatedIndividuallyImmaterialJointVenturesMember
76 IFRS 4 39M b ifrs-full:AggregatedIndividuallyImmaterialAssociatesMember
77 IFRS 4 39M b ifrs-full:ShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax
78 IFRS 4 39M b ifrs-full:ShareOfAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated
79 IFRS 4 39M b ifrs-full:ShareOfAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets
80 IFRS 4 39M b ifrs-full:ShareOfAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied
81 IFRS 4 39M b ifrs-full:ShareOfAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied
82 IFRS 4 39M b ifrs-full:ShareOfFinancialAssetsToWhichOverlayApproachIsApplied
83 IFRS 4 IG37 c ifrs-full:CashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
84 IFRS 4 IG24 c ifrs-full:ExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeld
85 IFRS 4 39L c ifrs-full:ExplanationOfDesignatedFinancialAssetsThatAreHeldOutsideLegalEntityThatIssuesContractsWithinScopeOfIFRS4
86 IFRS 4 IG39 c ifrs-full:AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts
87 IFRS 4 39L c ifrs-full:DescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproach
88 IFRS 4 IG20 c ifrs-full:AssetsUnderReinsuranceCeded
89 IFRS 4 IG22 c ifrs-full:ClaimsIncurredButNotReported
90 IFRS 4 IG22 d ifrs-full:ProvisionsArisingFromLiabilityAdequacyTests
91 IFRS 4 IG37 d ifrs-full:ExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
92 IFRS 4 IG24 d ifrs-full:ExpensesArisingFromReinsuranceHeld
93 IFRS 4 39L d ifrs-full:ExplanationOfAmountReclassifiedBetweenProfitOrLossAndOtherComprehensiveIncomeApplyingOverlayApproach
94 IFRS 4 IG39 d ifrs-full:ImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceContracts
95 IFRS 4 39L d i ifrs-full:AmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied
96 IFRS 4 39L d ii ifrs-full:AmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied
97 IFRS 4 39L e ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossTable
98 IFRS 4 39L e ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossExplanatory
99 IFRS 4 IG37 e ifrs-full:IncreaseDecreaseThroughTransfersLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
100 IFRS 4 39L e ifrs-full:ProfitLoss
101 IFRS 4 39L e ifrs-full:InAccordanceWithIFRS9Member
102 IFRS 4 IG22 e ifrs-full:ProvisionsForFutureNonparticipatingBenefits
103 IFRS 4 IG39 e ifrs-full:IncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContracts
104 IFRS 4 39L e ifrs-full:EffectOfOverlayApproachReclassificationMember
105 IFRS 4 39L e ifrs-full:EffectOfOverlayApproachReclassificationAxis
106 IFRS 4 IG37 f ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
107 IFRS 4 IG22 f ifrs-full:LiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeatures
108 IFRS 4 IG22 f ifrs-full:ReserveOfDiscretionaryParticipationFeatures
109 IFRS 4 IG22 f ifrs-full:ReserveOfDiscretionaryParticipationFeaturesMember
110 IFRS 4 39L f i ifrs-full:AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets
111 IFRS 4 39L f ii ifrs-full:AmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated
112 IFRS 4 39L f iii ifrs-full:ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax
113 IFRS 4 39L f iii ifrs-full:ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax
114 IFRS 4 IG22 g ifrs-full:ReceivablesAndPayablesRelatedToInsuranceContracts
115 IFRS 4 IG22 h ifrs-full:NoninsuranceAssetsAcquiredByExercisingRightsToRecoveries
116 IFRS 4 34 b ifrs-full:ReserveOfDiscretionaryParticipationFeaturesMember
117 IFRS 4 34 b ifrs-full:ReserveOfDiscretionaryParticipationFeatures
118 IFRS 4 36 ifrs-full:DisclosureOfAmountsArisingFromInsuranceContractsExplanatory
119 IFRS 4 37 a ifrs-full:DescriptionOfAccountingPolicyForInsuranceContracts
120 IFRS 4 37 b ifrs-full:CashFlowsFromUsedInInsuranceContracts
121 IFRS 4 37 b ifrs-full:DeferredAcquisitionCostsArisingFromInsuranceContracts
122 IFRS 4 37 b ifrs-full:NoninsuranceAssetsAcquiredByExercisingRightsToRecoveries
123 IFRS 4 37 b ifrs-full:ReceivablesAndPayablesRelatedToInsuranceContracts
124 IFRS 4 37 b ifrs-full:ProvisionsForFutureNonparticipatingBenefits
125 IFRS 4 37 b ifrs-full:LiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeatures
126 IFRS 4 37 b ifrs-full:ClaimsIncurredButNotReported
127 IFRS 4 37 b ifrs-full:ClaimsReportedByPolicyholders
128 IFRS 4 37 b ifrs-full:OtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
129 IFRS 4 37 b ifrs-full:ExpensesArisingFromReinsuranceHeld
130 IFRS 4 37 b ifrs-full:ExpenseArisingFromInsuranceContracts
131 IFRS 4 37 b ifrs-full:IncomeArisingFromInsuranceContracts
132 IFRS 4 37 b ifrs-full:LiabilitiesArisingFromInsuranceContracts
133 IFRS 4 37 b ifrs-full:AssetsArisingFromInsuranceContracts
134 IFRS 4 37 b ifrs-full:AssetsUnderReinsuranceCeded
135 IFRS 4 37 b ifrs-full:AssetsUnderInsuranceContractsAndReinsuranceContractsIssued
136 IFRS 4 37 b ifrs-full:UnearnedPremiums
137 IFRS 4 37 b ifrs-full:ExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeld
138 IFRS 4 37 b ifrs-full:IntangibleAssetsRelatingToInsuranceContractsAcquiredInBusinessCombinationsOrPortfolioTransfers
139 IFRS 4 37 b ifrs-full:RevenueFromInsuranceContractsIssuedWithoutReductionForReinsuranceHeld
140 IFRS 4 37 b ifrs-full:IncomeFromContractsWithReinsurers
141 IFRS 4 37 b ifrs-full:ProvisionsArisingFromLiabilityAdequacyTests
142 IFRS 4 37 b i ifrs-full:GainsLossesRecognisedInProfitOrLossOnBuyingReinsurance
143 IFRS 4 37 b ii ifrs-full:AmortisationOfGainsAndLossesArisingOnBuyingReinsurance
144 IFRS 4 37 b ii ifrs-full:RemainingUnamortisedGainsAndLossesArisingOnBuyingReinsurance
145 IFRS 4 37 c ifrs-full:ExplanationOfAssumptionsToMeasureInsuranceAssetsAndLiabilities
146 IFRS 4 37 d ifrs-full:ExplanationOfEffectOfChangesInAssumptionsToMeasureInsuranceAssetsAndInsuranceLiabilities
147 IFRS 4 37 e ifrs-full:LiabilitiesArisingFromInsuranceContracts
148 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughOtherChangesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
149 IFRS 4 37 e ifrs-full:IncreaseDecreaseInReinsuranceAssets
150 IFRS 4 37 e ifrs-full:IncreaseDecreaseInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
151 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContracts
152 IFRS 4 37 e ifrs-full:CashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
153 IFRS 4 37 e ifrs-full:DeferredAcquisitionCostsArisingFromInsuranceContracts
154 IFRS 4 37 e ifrs-full:ExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
155 IFRS 4 37 e ifrs-full:AdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets
156 IFRS 4 37 e ifrs-full:AcquisitionsThroughBusinessCombinationsReinsuranceAssets
157 IFRS 4 37 e ifrs-full:AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
158 IFRS 4 37 e ifrs-full:AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
159 IFRS 4 37 e ifrs-full:AcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContracts
160 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContracts
161 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesReinsuranceAssets
162 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeReinsuranceAssets
163 IFRS 4 37 e ifrs-full:ReinsuranceAssets
164 IFRS 4 37 e ifrs-full:AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts
165 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
166 IFRS 4 37 e ifrs-full:AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts
167 IFRS 4 37 e ifrs-full:IncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContracts
168 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
169 IFRS 4 37 e ifrs-full:ImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceContracts
170 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughTransfersLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
171 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughOtherChangesReinsuranceAssets
172 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesDeferredAcquisitionCostsArisingFromInsuranceContracts
173 IFRS 4 38 ifrs-full:DisclosureOfNatureAndExtentOfRisksArisingFromInsuranceContractsExplanatory
174 IFRS 4 39 a ifrs-full:DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksArisingFromInsuranceContractsAndMethodsUsedToManageThoseRisks
175 IFRS 4 39 c ifrs-full:DisclosureOfInsuranceRiskExplanatory
176 IFRS 4 39 c i ifrs-full:DisclosureOfSensitivityToInsuranceRiskExplanatory
177 IFRS 4 39 c ii ifrs-full:DescriptionOfConcentrationsOfInsuranceRisk
178 IFRS 4 39 c iii ifrs-full:DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory
179 IFRS 4 39 d ifrs-full:DisclosureOfMarketRiskOfInsuranceContractsExplanatory
180 IFRS 4 39 d ifrs-full:DisclosureOfCreditRiskOfInsuranceContractsExplanatory
181 IFRS 4 39 d ifrs-full:DisclosureOfLiquidityRiskOfInsuranceContractsExplanatory
182 IFRS 4 39 e ifrs-full:InformationAboutExposuresToMarketRiskArisingFromEmbeddedDerivativesContainedInHostInsuranceContract