Yield used to discount cash flows that do not vary based on returns on underlying items

Term: Yield used to discount cash flows that do not vary based on returns on underlying items
Standard Label:	Yield used to discount cash flows that do not vary based on returns on underlying items
Name:	ifrs-full:YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems
Identifier:	ifrs-full_YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems
Documentation:	The yield used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17. Underlying items are items that determine some of the amounts payable to a policyholder. Underlying items can comprise any items; for example a reference portfolio of assets, the net assets of the entity, or a specified subset of the net assets of the entity.
Category of Term:	Concept
References:
Balance type:	none
Period type:	instant
Data type:	num:percentItemType

Last updated: 12/22/2019 8:32:18 AM