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