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Term: Increase (decrease) through experience adjustments, insurance contracts liability (asset)
Standard Label: Increase (decrease) through experience adjustments, insurance contracts liability (asset)
Name: ifrs-full:IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset
Identifier: ifrs-full_IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset
Documentation: The increase (decrease) in insurance contracts liability (asset) resulting from experience adjustments. Experience adjustment is a difference between: (a) for premium receipts (and any related cash flows such as insurance acquisition cash flows and insurance premium taxes) - the estimate at the beginning of the period of the amounts expected in the period and the actual cash flows in the period; or (b) for insurance service expenses (excluding insurance acquisition expenses) - the estimate at the beginning of the period of the amounts expected to be incurred in the period and the actual amounts incurred in the period. [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

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