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