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Term: Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset)
Standard Label: Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset)
Name: ifrs-full:IncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset
Identifier: ifrs-full_IncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset
Documentation: The increase (decrease) in insurance contracts liability (asset) resulting from the effects of groups of onerous contracts initially recognised in the period. An insurance contract is onerous at the date of initial recognition if the fulfilment cash flows allocated to the contract, any previously recognised acquisition cash flows and any cash flows arising from the contract at the date of initial recognition in total are a net outflow. [Refer: Insurance contracts liability (asset)]
Category of Term: Concept
References:
Balance type: credit
Period type: duration
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:31:40 AM

Public Domain