IFRS XBRL Taxonomy (2017) (http://xbrl.ifrs.org/taxonomy/2017-03-09/full_ifrs/linkbases/ifrs_4/pre_ifrs_4_2017-03-09_role-836500.xml)

Network: [836500] Notes - Insurance contracts (http://xbrl.ifrs.org/role/ifrs/ifrs_4_2017-03-09_role-836500)

Line Label Object Class Period Type Balance Report ElementName
1 [836500] Notes - Insurance contracts [Network]

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http://xbrl.ifrs.org/role/ifrs/ifrs_4_2017-03-09_role-836500
2 Disclosure of insurance contracts [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfInsuranceContractsExplanatory
3 Disclosure of amounts arising from insurance contracts [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfAmountsArisingFromInsuranceContractsExplanatory
4 Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] Concept (Text Block (HTML)) For Period ifrs-full:DescriptionOfAccountingPolicyForInsuranceContracts
5 Assets arising from insurance contracts Concept (Monetary) As Of Debit ifrs-full:AssetsArisingFromInsuranceContracts
6 Assets under insurance contracts and reinsurance contracts issued Concept (Monetary) As Of Debit ifrs-full:AssetsUnderInsuranceContractsAndReinsuranceContractsIssued
7 Deferred acquisition costs arising from insurance contracts Concept (Monetary) As Of Debit ifrs-full:DeferredAcquisitionCostsArisingFromInsuranceContracts
8 Intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers Concept (Monetary) As Of Debit ifrs-full:IntangibleAssetsRelatingToInsuranceContractsAcquiredInBusinessCombinationsOrPortfolioTransfers
9 Assets under reinsurance ceded Concept (Monetary) As Of Debit ifrs-full:AssetsUnderReinsuranceCeded
10 Liabilities under insurance contracts and reinsurance contracts issued [abstract] Abstract ifrs-full:LiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract
11 Unearned premiums Concept (Monetary) As Of Credit ifrs-full:UnearnedPremiums
12 Claims reported by policyholders Concept (Monetary) As Of Credit ifrs-full:ClaimsReportedByPolicyholders
13 Claims incurred but not reported Concept (Monetary) As Of Credit ifrs-full:ClaimsIncurredButNotReported
14 Provisions arising from liability adequacy tests Concept (Monetary) As Of Credit ifrs-full:ProvisionsArisingFromLiabilityAdequacyTests
15 Provisions for future non-participating benefits Concept (Monetary) As Of Credit ifrs-full:ProvisionsForFutureNonparticipatingBenefits
16 Liabilities or components of equity relating to discretionary participation features Concept (Monetary) As Of Credit ifrs-full:LiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeatures
17 Receivables and payables related to insurance contracts Concept (Monetary) As Of Credit ifrs-full:ReceivablesAndPayablesRelatedToInsuranceContracts
18 Non-insurance assets acquired by exercising rights to recoveries Concept (Monetary) As Of Credit ifrs-full:NoninsuranceAssetsAcquiredByExercisingRightsToRecoveries
19 Other liabilities under insurance contracts and reinsurance contracts issued Concept (Monetary) As Of Credit ifrs-full:OtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
20 Total liabilities under insurance contracts and reinsurance contracts issued Concept (Monetary) As Of Credit ifrs-full:LiabilitiesArisingFromInsuranceContracts
21 Income arising from insurance contracts Concept (Monetary) For Period Credit ifrs-full:IncomeArisingFromInsuranceContracts
22 Expense arising from insurance contracts Concept (Monetary) For Period Debit ifrs-full:ExpenseArisingFromInsuranceContracts
23 Revenue from insurance contracts issued, without reduction for reinsurance held Concept (Monetary) For Period Credit ifrs-full:RevenueFromInsuranceContractsIssuedWithoutReductionForReinsuranceHeld
24 Income from contracts with reinsurers Concept (Monetary) For Period Credit ifrs-full:IncomeFromContractsWithReinsurers
25 Expense for policyholder claims and benefits, without reduction for reinsurance held Concept (Monetary) For Period Debit ifrs-full:ExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeld
26 Expenses arising from reinsurance held Concept (Monetary) For Period Debit ifrs-full:ExpensesArisingFromReinsuranceHeld
27 Cash flows from (used in) insurance contracts Concept (Monetary) For Period Debit ifrs-full:CashFlowsFromUsedInInsuranceContracts
28 Gains (losses) recognised in profit or loss on buying reinsurance Concept (Monetary) For Period Credit ifrs-full:GainsLossesRecognisedInProfitOrLossOnBuyingReinsurance
29 Amortisation of losses (gains) arising on buying reinsurance Concept (Monetary) For Period Debit ifrs-full:AmortisationOfGainsAndLossesArisingOnBuyingReinsurance
30 Remaining unamortised gains (losses) arising on buying reinsurance at beginning of period Concept (Monetary) As Of Credit ifrs-full:RemainingUnamortisedGainsAndLossesArisingOnBuyingReinsurance
31 Remaining unamortised gains (losses) arising on buying reinsurance at end of period Concept (Monetary) As Of Credit ifrs-full:RemainingUnamortisedGainsAndLossesArisingOnBuyingReinsurance
32 Explanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contracts Concept (Text/String) For Period ifrs-full:ExplanationOfAssumptionsToMeasureInsuranceAssetsAndLiabilities
33 Explanation of effect of changes in assumptions to measure insurance assets and insurance liabilities Concept (Text/String) For Period ifrs-full:ExplanationOfEffectOfChangesInAssumptionsToMeasureInsuranceAssetsAndInsuranceLiabilities
34 Reconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued [abstract] Abstract ifrs-full:ReconciliationOfChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract
35 Liabilities under insurance contracts and reinsurance contracts issued at beginning of period Concept (Monetary) As Of Credit ifrs-full:LiabilitiesArisingFromInsuranceContracts
36 Changes in liabilities under insurance contracts and reinsurance contracts issued [abstract] Abstract ifrs-full:ChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract
37 Additions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issued Concept (Monetary) For Period Credit ifrs-full:AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
38 Acquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issued Concept (Monetary) For Period Credit ifrs-full:AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
39 Cash paid, liabilities under insurance contracts and reinsurance contracts issued Concept (Monetary) For Period Debit ifrs-full:CashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
40 Expense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issued Concept (Monetary) For Period Credit ifrs-full:ExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
41 Increase (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issued Concept (Monetary) For Period Credit ifrs-full:IncreaseDecreaseThroughTransfersLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
42 Increase (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issued Concept (Monetary) For Period Credit ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
43 Increase (decrease) through adjustments arising from passage of time, liabilities under insurance contracts and reinsurance contracts issued Concept (Monetary) For Period Credit ifrs-full:IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
44 Increase (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issued Concept (Monetary) For Period Credit ifrs-full:IncreaseDecreaseThroughOtherChangesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
45 Total increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued Concept (Monetary) For Period Credit ifrs-full:IncreaseDecreaseInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
46 Liabilities under insurance contracts and reinsurance contracts issued at end of period Concept (Monetary) As Of Credit ifrs-full:LiabilitiesArisingFromInsuranceContracts
47 Reconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract] Abstract ifrs-full:ReconciliationOfChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract
48 Deferred acquisition costs arising from insurance contracts at beginning of period Concept (Monetary) As Of Debit ifrs-full:DeferredAcquisitionCostsArisingFromInsuranceContracts
49 Changes in deferred acquisition costs arising from insurance contracts [abstract] Abstract ifrs-full:ChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract
50 Amounts incurred, deferred acquisition costs arising from insurance contracts Concept (Monetary) For Period Debit ifrs-full:AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts
51 Acquisitions through business combinations, deferred acquisition costs arising from insurance contracts Concept (Monetary) For Period Debit ifrs-full:AcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContracts
52 Amortisation, deferred acquisition costs arising from insurance contracts Concept (Monetary) For Period Credit ifrs-full:AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts
53 Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts Concept (Monetary) For Period Credit ifrs-full:ImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceContracts
54 Increase (decrease) through net exchange differences, deferred acquisition costs arising from insurance contracts Concept (Monetary) For Period Debit ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesDeferredAcquisitionCostsArisingFromInsuranceContracts
55 Increase (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts Concept (Monetary) For Period Debit ifrs-full:IncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContracts
56 Increase (decrease) through other changes, deferred acquisition costs arising from insurance contracts Concept (Monetary) For Period Debit ifrs-full:IncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContracts
57 Total increase (decrease) in deferred acquisition costs arising from insurance contracts Concept (Monetary) For Period Debit ifrs-full:IncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContracts
58 Deferred acquisition costs arising from insurance contracts at end of period Concept (Monetary) As Of Debit ifrs-full:DeferredAcquisitionCostsArisingFromInsuranceContracts
59 Reconciliation of changes in reinsurance assets [abstract] Abstract ifrs-full:ReconciliationOfChangesInReinsuranceAssetsAbstract
60 Reinsurance assets at beginning of period Concept (Monetary) As Of Debit ifrs-full:ReinsuranceAssets
61 Changes in reinsurance assets [abstract] Abstract ifrs-full:ChangesInReinsuranceAssetsAbstract
62 Additions other than through business combinations, reinsurance assets Concept (Monetary) For Period Debit ifrs-full:AdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets
63 Acquisitions through business combinations, reinsurance assets Concept (Monetary) For Period Debit ifrs-full:AcquisitionsThroughBusinessCombinationsReinsuranceAssets
64 Increase (decrease) through net exchange differences, reinsurance assets Concept (Monetary) For Period Debit ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesReinsuranceAssets
65 Increase (decrease) through adjustments arising from passage of time, reinsurance assets Concept (Monetary) For Period Debit ifrs-full:IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeReinsuranceAssets
66 Increase (decrease) through other changes, reinsurance assets Concept (Monetary) For Period Debit ifrs-full:IncreaseDecreaseThroughOtherChangesReinsuranceAssets
67 Total increase (decrease) in reinsurance assets Concept (Monetary) For Period Debit ifrs-full:IncreaseDecreaseInReinsuranceAssets
68 Reinsurance assets at end of period Concept (Monetary) As Of Debit ifrs-full:ReinsuranceAssets
69 Disclosure of nature and extent of risks arising from insurance contracts [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfNatureAndExtentOfRisksArisingFromInsuranceContractsExplanatory
70 Description of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risks Concept (Text/String) For Period ifrs-full:DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksArisingFromInsuranceContractsAndMethodsUsedToManageThoseRisks
71 Disclosure of insurance risk [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfInsuranceRiskExplanatory
72 Disclosure of sensitivity to insurance risk [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfSensitivityToInsuranceRiskExplanatory
73 Sensitivity analysis to insurance risk Concept (Text/String) For Period ifrs-full:SensitivityAnalysisToInsuranceRisk
74 Qualitative information about sensitivity and information about those terms and conditions of insurance contracts that have material effect Concept (Text/String) For Period ifrs-full:QualitativeInformationAboutSensitivityAndInformationAboutThoseTermsAndConditionsOfInsuranceContractsThatHaveMaterialEffect
75 Description of concentrations of insurance risk Concept (Text/String) For Period ifrs-full:DescriptionOfConcentrationsOfInsuranceRisk
76 Disclosure of actual claims compared with previous estimates [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory
77 Disclosure of credit risk of insurance contracts [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfCreditRiskOfInsuranceContractsExplanatory
78 Disclosure of liquidity risk of insurance contracts [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfLiquidityRiskOfInsuranceContractsExplanatory
79 Disclosure of market risk of insurance contracts [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfMarketRiskOfInsuranceContractsExplanatory
80 Information about exposures to market risk arising from embedded derivatives contained in host insurance contract Concept (Text/String) For Period ifrs-full:InformationAboutExposuresToMarketRiskArisingFromEmbeddedDerivativesContainedInHostInsuranceContract
81 Disclosure of types of insurance contracts [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfTypesOfInsuranceContractsExplanatory
82 Disclosure of types of insurance contracts [abstract] Abstract ifrs-full:DisclosureOfTypesOfInsuranceContractsAbstract
83 Disclosure of types of insurance contracts [table] Table ifrs-full:DisclosureOfTypesOfInsuranceContractsTable
84 Types of insurance contracts [axis] Axis ifrs-full:TypesOfInsuranceContractsAxis
85 Types of insurance contracts [member] Member ifrs-full:InsuranceContractsMember
86 Life insurance contracts [member] Member ifrs-full:LifeInsuranceContractsMember
87 Non-life insurance contracts [member] Member ifrs-full:NonlifeInsuranceContractsMember
88 Disclosure of types of insurance contracts [line items] LineItems ifrs-full:DisclosureOfTypesOfInsuranceContractsLineItems
89 Income arising from insurance contracts Concept (Monetary) For Period Credit ifrs-full:IncomeArisingFromInsuranceContracts
90 Expense arising from insurance contracts Concept (Monetary) For Period Debit ifrs-full:ExpenseArisingFromInsuranceContracts
91 Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExplanatory
92 Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [abstract] Abstract ifrs-full:DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsAbstract
93 Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [table] Table ifrs-full:DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsTable
94 Amounts arising from insurance contracts [axis] Axis ifrs-full:AmountsArisingFromInsuranceContractsAxis
95 Net amount arising from insurance contracts [member] Member ifrs-full:NetAmountArisingFromInsuranceContractsMember
96 Gross amount arising from insurance contracts [member] Member ifrs-full:GrossAmountArisingFromInsuranceContractsMember
97 Reinsurer's share of amount arising from insurance contracts [member] Member ifrs-full:ReinsurersShareOfAmountArisingFromInsuranceContractsMember
98 Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items] LineItems ifrs-full:DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsLineItems
99 Income arising from insurance contracts Concept (Monetary) For Period Credit ifrs-full:IncomeArisingFromInsuranceContracts
100 Expense arising from insurance contracts Concept (Monetary) For Period Debit ifrs-full:ExpenseArisingFromInsuranceContracts
101 Presentation of overlay approach [abstract] Abstract ifrs-full:PresentationOfOverlayApproachAbstract
102 Amount reclassified from profit or loss to other comprehensive income applying overlay approach Concept (Monetary) For Period Debit ifrs-full:AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproach
103 Other comprehensive income, net of tax, application of overlay approach [abstract] Abstract ifrs-full:OtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproachAbstract
104 Amount reclassified to other comprehensive income from profit or loss applying overlay approach, net of tax Concept (Monetary) For Period Credit ifrs-full:AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTax
105 Reclassification adjustments on application of overlay approach, net of tax Concept (Monetary) For Period Debit ifrs-full:ReclassificationAdjustmentsOnApplicationOfOverlayApproachNetOfTax
106 Other comprehensive income, net of tax, application of overlay approach Concept (Monetary) For Period Credit ifrs-full:OtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproach
107 Other comprehensive income, before tax, application of overlay approach [abstract] Abstract ifrs-full:OtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproachAbstract
108 Amount reclassified to other comprehensive income from profit or loss applying overlay approach, before tax Concept (Monetary) For Period Credit ifrs-full:AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTax
109 Reclassification adjustments on application of overlay approach, before tax Concept (Monetary) For Period Debit ifrs-full:ReclassificationAdjustmentsOnApplicationOfOverlayApproachBeforeTax
110 Other comprehensive income, before tax, application of overlay approach Concept (Monetary) For Period Credit ifrs-full:OtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproach
111 Income tax relating to application of overlay approach in other comprehensive income Concept (Monetary) For Period Debit ifrs-full:IncomeTaxRelatingToApplicationOfOverlayApproachInOtherComprehensiveIncome
112 Reserve of overlay approach Concept (Monetary) As Of Credit ifrs-full:ReserveOfOverlayApproach
113 Reserve of overlay approach [member] Member ifrs-full:ReserveOfOverlayApproachMember
114 Disclosures about overlay approach [abstract] Abstract ifrs-full:DisclosuresAboutOverlayApproachAbstract
115 Statement that insurer is applying overlay approach Concept (Text/String) For Period ifrs-full:StatementThatInsurerIsApplyingOverlayApproach
116 Description of basis for designating financial assets for overlay approach Concept (Text/String) For Period ifrs-full:DescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproach
117 Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4 Concept (Text/String) For Period ifrs-full:ExplanationOfDesignatedFinancialAssetsThatAreHeldOutsideLegalEntityThatIssuesContractsWithinScopeOfIFRS4
118 Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach Concept (Text/String) For Period ifrs-full:ExplanationOfAmountReclassifiedBetweenProfitOrLossAndOtherComprehensiveIncomeApplyingOverlayApproach
119 Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied Concept (Monetary) For Period Debit ifrs-full:AmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied
120 Amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied Concept (Monetary) For Period Debit ifrs-full:AmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied
121 Amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets Concept (Monetary) For Period Debit ifrs-full:AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets
122 Amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated Concept (Monetary) For Period Debit ifrs-full:AmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated
123 Reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax Concept (Monetary) For Period Debit ifrs-full:ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax
124 Reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax Concept (Monetary) For Period Debit ifrs-full:ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax
125 Disclosure of financial assets to which overlay approach is applied [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedExplanatory
126 Disclosure of financial assets to which overlay approach is applied [abstract] Abstract ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedAbstract
127 Disclosure of financial assets to which overlay approach is applied [table] Table ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedTable
128 Classes of financial assets [axis] Axis ifrs-full:ClassesOfFinancialAssetsAxis
129 Financial assets, class [member] Member ifrs-full:FinancialAssetsMember
130 Disclosure of financial assets to which overlay approach is applied [line items] LineItems ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedLineItems
131 Financial assets to which overlay approach is applied Concept (Monetary) As Of Debit ifrs-full:FinancialAssetsToWhichOverlayApproachIsApplied
132 Disclosure of effect of overlay approach reclassification on profit or loss [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossExplanatory
133 Disclosure of effect of overlay approach reclassification on profit or loss [abstract] Abstract ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossAbstract
134 Disclosure of effect of overlay approach reclassification on profit or loss [table] Table ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossTable
135 Effect of overlay approach reclassification [axis] Axis ifrs-full:EffectOfOverlayApproachReclassificationAxis
136 In accordance with IFRS 9 [member] Member ifrs-full:InAccordanceWithIFRS9Member
137 Effect of overlay approach reclassification [member] Member ifrs-full:EffectOfOverlayApproachReclassificationMember
138 Disclosure of effect of overlay approach reclassification on profit or loss [line items] LineItems ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossLineItems
139 Profit (loss) Concept (Monetary) For Period Credit ifrs-full:ProfitLoss
140 Disclosure of information about overlay approach for associates [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfInformationAboutOverlayApproachForAssociatesExplanatory
141 Disclosure of information about overlay approach for associates [abstract] Abstract ifrs-full:DisclosureOfInformationAboutOverlayApproachForAssociatesAbstract
142 Disclosure of information about overlay approach for associates [table] Table ifrs-full:DisclosureOfInformationAboutOverlayApproachForAssociatesTable
143 Associates [axis] Axis ifrs-full:SignificantInvestmentsInAssociatesAxis
144 Entity's total for associates [member] Member ifrs-full:EntitysTotalForAssociatesMember
145 Associates [member] Member ifrs-full:AssociatesMember
146 Aggregated individually immaterial associates [member] Member ifrs-full:AggregatedIndividuallyImmaterialAssociatesMember
147 Disclosure of information about overlay approach for associates [line items] LineItems ifrs-full:DisclosureOfInformationAboutOverlayApproachForAssociatesLineItems
148 Statement that insurer is applying overlay approach Concept (Text/String) For Period ifrs-full:StatementThatInsurerIsApplyingOverlayApproach
149 Description of basis for designating financial assets for overlay approach Concept (Text/String) For Period ifrs-full:DescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproach
150 Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4 Concept (Text/String) For Period ifrs-full:ExplanationOfDesignatedFinancialAssetsThatAreHeldOutsideLegalEntityThatIssuesContractsWithinScopeOfIFRS4
151 Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach Concept (Text/String) For Period ifrs-full:ExplanationOfAmountReclassifiedBetweenProfitOrLossAndOtherComprehensiveIncomeApplyingOverlayApproach
152 Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied Concept (Monetary) For Period Debit ifrs-full:AmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied
153 Amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied Concept (Monetary) For Period Debit ifrs-full:AmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied
154 Amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets Concept (Monetary) For Period Debit ifrs-full:AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets
155 Amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated Concept (Monetary) For Period Debit ifrs-full:AmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated
156 Reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax Concept (Monetary) For Period Debit ifrs-full:ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax
157 Reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax Concept (Monetary) For Period Debit ifrs-full:ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax
158 Share of amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied Concept (Monetary) For Period Debit ifrs-full:ShareOfAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied
159 Share of amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied Concept (Monetary) For Period Debit ifrs-full:ShareOfAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied
160 Share of amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets Concept (Monetary) For Period Debit ifrs-full:ShareOfAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets
161 Share of amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated Concept (Monetary) For Period Debit ifrs-full:ShareOfAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated
162 Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax Concept (Monetary) For Period Debit ifrs-full:ShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax
163 Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax Concept (Monetary) For Period Debit ifrs-full:ShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax
164 Disclosure of financial assets to which overlay approach is applied for associates [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesExplanatory
165 Disclosure of financial assets to which overlay approach is applied for associates [abstract] Abstract ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesAbstract
166 Disclosure of financial assets to which overlay approach is applied for associates [table] Table ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesTable
167 Associates [axis] Axis ifrs-full:SignificantInvestmentsInAssociatesAxis
168 Entity's total for associates [member] Member ifrs-full:EntitysTotalForAssociatesMember
169 Associates [member] Member ifrs-full:AssociatesMember
170 Aggregated individually immaterial associates [member] Member ifrs-full:AggregatedIndividuallyImmaterialAssociatesMember
171 Classes of financial assets [axis] Axis ifrs-full:ClassesOfFinancialAssetsAxis
172 Financial assets, class [member] Member ifrs-full:FinancialAssetsMember
173 Disclosure of financial assets to which overlay approach is applied for associates [line items] LineItems ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesLineItems
174 Financial assets to which overlay approach is applied Concept (Monetary) As Of Debit ifrs-full:FinancialAssetsToWhichOverlayApproachIsApplied
175 Share of financial assets to which overlay approach is applied Concept (Monetary) As Of Debit ifrs-full:ShareOfFinancialAssetsToWhichOverlayApproachIsApplied
176 Disclosure of effect of overlay approach reclassification on profit or loss for associates [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesExplanatory
177 Disclosure of effect of overlay approach reclassification on profit or loss for associates [abstract] Abstract ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesAbstract
178 Disclosure of effect of overlay approach reclassification on profit or loss for associates [table] Table ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesTable
179 Associates [axis] Axis ifrs-full:SignificantInvestmentsInAssociatesAxis
180 Entity's total for associates [member] Member ifrs-full:EntitysTotalForAssociatesMember
181 Associates [member] Member ifrs-full:AssociatesMember
182 Aggregated individually immaterial associates [member] Member ifrs-full:AggregatedIndividuallyImmaterialAssociatesMember
183 Effect of overlay approach reclassification [axis] Axis ifrs-full:EffectOfOverlayApproachReclassificationAxis
184 In accordance with IFRS 9 [member] Member ifrs-full:InAccordanceWithIFRS9Member
185 Effect of overlay approach reclassification [member] Member ifrs-full:EffectOfOverlayApproachReclassificationMember
186 Disclosure of effect of overlay approach reclassification on profit or loss for associates [line items] LineItems ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesLineItems
187 Profit (loss) Concept (Monetary) For Period Credit ifrs-full:ProfitLoss
188 Share of profit (loss) of associates and joint ventures accounted for using equity method Concept (Monetary) For Period Credit ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
189 Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax Concept (Monetary) For Period Credit ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
190 Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax Concept (Monetary) For Period Credit ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax
191 Disclosure of information about overlay approach for joint ventures [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfInformationAboutOverlayApproachForJointVenturesExplanatory
192 Disclosure of information about overlay approach for joint ventures [abstract] Abstract ifrs-full:DisclosureOfInformationAboutOverlayApproachForJointVenturesAbstract
193 Disclosure of information about overlay approach for joint ventures [table] Table ifrs-full:DisclosureOfInformationAboutOverlayApproachForJointVenturesTable
194 Joint ventures [axis] Axis ifrs-full:JointVenturesAxis
195 Entity's total for joint ventures [member] Member ifrs-full:EntitysTotalForJointVenturesMember
196 Joint ventures [member] Member ifrs-full:JointVenturesMember
197 Aggregated individually immaterial joint ventures [member] Member ifrs-full:AggregatedIndividuallyImmaterialJointVenturesMember
198 Disclosure of information about overlay approach for joint ventures [line items] LineItems ifrs-full:DisclosureOfInformationAboutOverlayApproachForJointVenturesLineItems
199 Statement that insurer is applying overlay approach Concept (Text/String) For Period ifrs-full:StatementThatInsurerIsApplyingOverlayApproach
200 Description of basis for designating financial assets for overlay approach Concept (Text/String) For Period ifrs-full:DescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproach
201 Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4 Concept (Text/String) For Period ifrs-full:ExplanationOfDesignatedFinancialAssetsThatAreHeldOutsideLegalEntityThatIssuesContractsWithinScopeOfIFRS4
202 Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach Concept (Text/String) For Period ifrs-full:ExplanationOfAmountReclassifiedBetweenProfitOrLossAndOtherComprehensiveIncomeApplyingOverlayApproach
203 Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied Concept (Monetary) For Period Debit ifrs-full:AmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied
204 Amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied Concept (Monetary) For Period Debit ifrs-full:AmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied
205 Amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets Concept (Monetary) For Period Debit ifrs-full:AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets
206 Amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated Concept (Monetary) For Period Debit ifrs-full:AmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated
207 Reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax Concept (Monetary) For Period Debit ifrs-full:ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax
208 Reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax Concept (Monetary) For Period Debit ifrs-full:ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax
209 Share of amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied Concept (Monetary) For Period Debit ifrs-full:ShareOfAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied
210 Share of amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied Concept (Monetary) For Period Debit ifrs-full:ShareOfAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied
211 Share of amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets Concept (Monetary) For Period Debit ifrs-full:ShareOfAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets
212 Share of amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated Concept (Monetary) For Period Debit ifrs-full:ShareOfAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated
213 Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax Concept (Monetary) For Period Debit ifrs-full:ShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax
214 Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax Concept (Monetary) For Period Debit ifrs-full:ShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax
215 Disclosure of financial assets to which overlay approach is applied for joint ventures [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesExplanatory
216 Disclosure of financial assets to which overlay approach is applied for joint ventures [abstract] Abstract ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesAbstract
217 Disclosure of financial assets to which overlay approach is applied for joint ventures [table] Table ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesTable
218 Joint ventures [axis] Axis ifrs-full:JointVenturesAxis
219 Entity's total for joint ventures [member] Member ifrs-full:EntitysTotalForJointVenturesMember
220 Joint ventures [member] Member ifrs-full:JointVenturesMember
221 Aggregated individually immaterial joint ventures [member] Member ifrs-full:AggregatedIndividuallyImmaterialJointVenturesMember
222 Classes of financial assets [axis] Axis ifrs-full:ClassesOfFinancialAssetsAxis
223 Financial assets, class [member] Member ifrs-full:FinancialAssetsMember
224 Disclosure of financial assets to which overlay approach is applied for joint ventures [line items] LineItems ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesLineItems
225 Financial assets to which overlay approach is applied Concept (Monetary) As Of Debit ifrs-full:FinancialAssetsToWhichOverlayApproachIsApplied
226 Share of financial assets to which overlay approach is applied Concept (Monetary) As Of Debit ifrs-full:ShareOfFinancialAssetsToWhichOverlayApproachIsApplied
227 Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesExplanatory
228 Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [abstract] Abstract ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesAbstract
229 Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [table] Table ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesTable
230 Joint ventures [axis] Axis ifrs-full:JointVenturesAxis
231 Entity's total for joint ventures [member] Member ifrs-full:EntitysTotalForJointVenturesMember
232 Joint ventures [member] Member ifrs-full:JointVenturesMember
233 Aggregated individually immaterial joint ventures [member] Member ifrs-full:AggregatedIndividuallyImmaterialJointVenturesMember
234 Effect of overlay approach reclassification [axis] Axis ifrs-full:EffectOfOverlayApproachReclassificationAxis
235 In accordance with IFRS 9 [member] Member ifrs-full:InAccordanceWithIFRS9Member
236 Effect of overlay approach reclassification [member] Member ifrs-full:EffectOfOverlayApproachReclassificationMember
237 Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [line items] LineItems ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesLineItems
238 Profit (loss) Concept (Monetary) For Period Credit ifrs-full:ProfitLoss
239 Share of profit (loss) of associates and joint ventures accounted for using equity method Concept (Monetary) For Period Credit ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
240 Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax Concept (Monetary) For Period Credit ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
241 Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax Concept (Monetary) For Period Credit ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax

Last updated: 5/24/2019 7:13:43 AM