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Term: Insurance finance income (expenses)
Standard Label: Insurance finance income (expenses)
Name: ifrs-full:InsuranceFinanceIncomeExpenses
Identifier: ifrs-full_InsuranceFinanceIncomeExpenses
Documentation: The amount that comprises the change in the carrying amount of the group of insurance contracts arising from: (a) the effect of the time value of money and changes in the time value of money; and (b) the effect of financial risk and changes in financial risk; but (c) excluding any such changes for groups of insurance contracts with direct participation features that would adjust the contractual service margin but do not do so when applying paragraphs 45(b)(ii), 45(b)(iii), 45(c)(ii) or 45(c)(iii) of IFRS 17.
Category of Term: Concept
References:
Balance type: credit
Period type: duration
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:31:44 AM

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