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Term: Reserve for equalisation [member]
Standard Label: Reserve for equalisation [member]
Name: ifrs-full:ReserveForEqualisationMember
Identifier: ifrs-full_ReserveForEqualisationMember
Documentation: This member stands for a component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract (for example, hail, credit, guarantee and fidelity insurance) using a formula based on experience over a number of years.
Category of Term: Member
References: IAS 1 108 | IFRS 4 IG58
Balance type: none
Period type: duration
Data type: nonnum:domainItemType

Last updated: 12/22/2019 8:32:08 AM

Public Domain