| 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