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Term: Reserve of discretionary participation features
Standard Label: Reserve of discretionary participation features
Name: ifrs-full:ReserveOfDiscretionaryParticipationFeatures
Identifier: ifrs-full_ReserveOfDiscretionaryParticipationFeatures
Documentation: A component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.
Category of Term: Concept
References: IAS 1 78 e | IFRS 4 34 b | IFRS 4 IG22 f
Balance type: credit
Period type: instant
Data type: xbrli:monetaryItemType

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

Public Domain