| Standard Label: | Description of composition of underlying items for contracts with direct participation features |
| Name: | ifrs-full:DescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures |
| Identifier: | ifrs-full_DescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures |
| Documentation: | 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. |
| Category of Term: | Concept |
| References: | |
| Balance type: | none |
| Period type: | duration |
| Data type: | xbrli:stringItemType |
Last updated: 12/22/2019 8:30:59 AM