IFRS Disclosure Guide
48. Notes - Insurance contracts
Disclosure of insurance contracts
| Year 2020 | 31.12.2020 | |
|---|---|---|
| Disclosure of amounts arising from insurance contracts | ||
| Assets arising from insurance contracts | ||
| Assets under insurance contracts and reinsurance contracts issued | ||
| Intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers | ||
| Deferred acquisition costs arising from insurance contracts | ||
| Assets under reinsurance ceded | ||
| Liabilities under insurance contracts and reinsurance contracts issued | ||
| Unearned premiums | ||
| Claims reported by policyholders | ||
| Claims incurred but not reported | ||
| Provisions arising from liability adequacy tests | ||
| Provisions for future non-participating benefits | ||
| Liabilities or components of equity relating to discretionary participation features | ||
| Receivables and payables related to insurance contracts | ||
| Non-insurance assets acquired by exercising rights to recoveries | ||
| Other liabilities under insurance contracts and reinsurance contracts issued | ||
| Total liabilities under insurance contracts and reinsurance contracts issued{"UnearnedPremiums":"1","ClaimsReportedByPolicyholders":"1","ClaimsIncurredButNotReported":"1","ProvisionsArisingFromLiabilityAdequacyTests":"1","ProvisionsForFutureNonparticipatingBenefits":"1","LiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeatures":"1","ReceivablesAndPayablesRelatedToInsuranceContracts":"1","NoninsuranceAssetsAcquiredByExercisingRightsToRecoveries":"1","OtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued":"1"}real[] | ∑ | |
| Income arising from insurance contracts | ||
| Expense arising from insurance contracts | ||
| Revenue from insurance contracts issued, without reduction for reinsurance held | ||
| Income from contracts with reinsurers | ||
| Expense for policyholder claims and benefits, without reduction for reinsurance held | ||
| Expenses arising from reinsurance held | ||
| Cash flows from (used in) insurance contracts | ||
| Gains (losses) recognised in profit or loss on buying reinsurance | ||
| Amortisation of losses (gains) arising on buying reinsurance | ||
| Remaining unamortised gains (losses) arising on buying reinsurance | ||
| Reconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued | ||
| Changes in liabilities under insurance contracts and reinsurance contracts issued | ||
| Additions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issued | ||
| Acquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issued | ||
| Cash paid, liabilities under insurance contracts and reinsurance contracts issued | ||
| Expense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issued | ||
| Increase (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issued | ||
| Increase (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issued | ||
| Increase (decrease) through adjustments arising from passage of time, liabilities under insurance contracts and reinsurance contracts issued | ||
| Increase (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issued | ||
| Total increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued{"AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued":"1","AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued":"1","CashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued":"-1","ExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued":"1","IncreaseDecreaseThroughTransfersLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued":"1","IncreaseDecreaseThroughNetExchangeDifferencesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued":"1","IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued":"1","IncreaseDecreaseThroughOtherChangesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued":"1"}real[] | ∑ | |
| Liabilities under insurance contracts and reinsurance contracts issued | ||
| Reconciliation of changes in deferred acquisition costs arising from insurance contracts | ||
| Changes in deferred acquisition costs arising from insurance contracts | ||
| Amounts incurred, deferred acquisition costs arising from insurance contracts | ||
| Acquisitions through business combinations, deferred acquisition costs arising from insurance contracts | ||
| Amortisation, deferred acquisition costs arising from insurance contracts | ||
| Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts | ||
| Increase (decrease) through net exchange differences, deferred acquisition costs arising from insurance contracts | ||
| Increase (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts | ||
| Increase (decrease) through other changes, deferred acquisition costs arising from insurance contracts | ||
| Total increase (decrease) in deferred acquisition costs arising from insurance contracts{"AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts":"1","AcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContracts":"1","AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts":"-1","ImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceContracts":"-1","IncreaseDecreaseThroughNetExchangeDifferencesDeferredAcquisitionCostsArisingFromInsuranceContracts":"1","IncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContracts":"1","IncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContracts":"1"}real[] | ∑ | |
| Deferred acquisition costs arising from insurance contracts | ||
| Reconciliation of changes in reinsurance assets | ||
| Changes in reinsurance assets | ||
| Additions other than through business combinations, reinsurance assets | ||
| Acquisitions through business combinations, reinsurance assets | ||
| Increase (decrease) through net exchange differences, reinsurance assets | ||
| Increase (decrease) through adjustments arising from passage of time, reinsurance assets | ||
| Increase (decrease) through other changes, reinsurance assets | ||
| Total increase (decrease) in reinsurance assets{"AdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets":"1","AcquisitionsThroughBusinessCombinationsReinsuranceAssets":"1","IncreaseDecreaseThroughNetExchangeDifferencesReinsuranceAssets":"1","IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeReinsuranceAssets":"1","IncreaseDecreaseThroughOtherChangesReinsuranceAssets":"1"}real[] | ∑ | |
| Reinsurance assets |
Disclosure of amounts arising from insurance contracts
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense
Explanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contracts
Explanation of effect of changes in assumptions to measure insurance assets and insurance liabilities
Disclosure of nature and extent of risks arising from insurance contracts
Description of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risks
Disclosure of insurance risk
Disclosure of sensitivity to insurance risk
Sensitivity analysis to insurance risk
Qualitative information about sensitivity and information about those terms and conditions of insurance contracts that have material effect
Description of concentrations of insurance risk
Disclosure of actual claims compared with previous estimates
Disclosure of credit risk of insurance contracts
Disclosure of liquidity risk of insurance contracts
Disclosure of market risk of insurance contracts
Information about exposures to market risk arising from embedded derivatives contained in host insurance contract
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense
Explanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contracts
Explanation of effect of changes in assumptions to measure insurance assets and insurance liabilities
Disclosure of nature and extent of risks arising from insurance contracts
Description of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risks
Disclosure of insurance risk
Disclosure of sensitivity to insurance risk
Sensitivity analysis to insurance risk
Qualitative information about sensitivity and information about those terms and conditions of insurance contracts that have material effect
Description of concentrations of insurance risk
Disclosure of actual claims compared with previous estimates
Disclosure of credit risk of insurance contracts
Disclosure of liquidity risk of insurance contracts
Disclosure of market risk of insurance contracts
Information about exposures to market risk arising from embedded derivatives contained in host insurance contract
Disclosure of types of insurance contracts
| Types of insurance contractsnone | ||
| Life insurance contractsnone | Non-life insurance contractsnone | |
| For the year 2020: | ||
| Income arising from insurance contracts | ||
| Expense arising from insurance contracts | ||
| Amounts arising from insurance contractsnone | ||
| Gross amount arising from insurance contractsnone | Reinsurer's share of amount arising from insurance contractsnone | |
| For the year 2020: | ||
| Income arising from insurance contracts | ||
| Expense arising from insurance contracts | ||
| Year 2020 | 31.12.2020 | |
|---|---|---|
| Presentation of overlay approach | ||
| Amount reclassified from profit or loss to other comprehensive income applying overlay approach | ||
| Other comprehensive income, net of tax, application of overlay approach | ||
| Amount reclassified to other comprehensive income from profit or loss applying overlay approach, net of tax | ||
| Reclassification adjustments on application of overlay approach, net of tax | ||
| Other comprehensive income, net of tax, application of overlay approach{"AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTax":"1","ReclassificationAdjustmentsOnApplicationOfOverlayApproachNetOfTax":"-1"}real[] | ∑ | |
| Other comprehensive income, before tax, application of overlay approach | ||
| Amount reclassified to other comprehensive income from profit or loss applying overlay approach, before tax | ||
| Reclassification adjustments on application of overlay approach, before tax | ||
| Other comprehensive income, before tax, application of overlay approach{"AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTax":"1","ReclassificationAdjustmentsOnApplicationOfOverlayApproachBeforeTax":"-1"}real[] | ∑ | |
| Income tax relating to application of overlay approach in other comprehensive income | ||
| Reserve of overlay approach | ||
| Reserve of overlay approach | other |
Disclosures about overlay approach
| Year 2020 | |
|---|---|
| Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach | |
| Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied | |
| Amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied | |
| Amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets | |
| Amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated | |
| Reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax | |
| Reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax |
Statement that insurer is applying overlay approach
Description of basis for designating financial assets for overlay approach
Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4
Description of basis for designating financial assets for overlay approach
Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4
Disclosure of financial assets to which overlay approach is applied
| Classes of financial assetsnone | |
| At 31.12.2020: | |
| Financial assets to which overlay approach is applied |
Disclosure of effect of overlay approach reclassification on profit or loss
| Effect of overlay approach reclassificationnone | |
| Effect of overlay approach reclassificationnone | |
| For the year 2020: | |
| Profit (loss) |
Disclosure of information about overlay approach for associates
| Associatesnone | ||
| Associatesnone | Entity's total for associates{"AggregatedIndividuallyImmaterialAssociatesMember":1}total_for[] | |
| <Aggregated individually immaterial associates>total_for | ||
| For the year 2020: | ||
| Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach | ||
| Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied | EntitysTotalForAssociatesMember_1t∑ | |
| Amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied | EntitysTotalForAssociatesMember_1t∑ | |
| Amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets | EntitysTotalForAssociatesMember_1t∑ | |
| Amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated | EntitysTotalForAssociatesMember_1t∑ | |
| Reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax | EntitysTotalForAssociatesMember_1t∑ | |
| Reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax | EntitysTotalForAssociatesMember_1t∑ | |
| Share of amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied | EntitysTotalForAssociatesMember_1t∑ | |
| Share of amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied | EntitysTotalForAssociatesMember_1t∑ | |
| Share of amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets | EntitysTotalForAssociatesMember_1t∑ | |
| Share of amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated | EntitysTotalForAssociatesMember_1t∑ | |
| Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax | EntitysTotalForAssociatesMember_1t∑ | |
| Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax | EntitysTotalForAssociatesMember_1t∑ | |
Associates:
- Statement that insurer is applying overlay approach
- Description of basis for designating financial assets for overlay approach
- Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4
Disclosure of financial assets to which overlay approach is applied for associates
| Associatesnone | Classes of financial assetsnone | ||
| Associatesnone | Entity's total for associates{"AggregatedIndividuallyImmaterialAssociatesMember":1}total_for[] | ||
| <Aggregated individually immaterial associates>total_for | |||
| At 31.12.2020: | |||
| Financial assets to which overlay approach is applied | EntitysTotalForAssociatesMember_2t∑ | ||
| Share of financial assets to which overlay approach is applied | EntitysTotalForAssociatesMember_2t∑ | ||
Disclosure of effect of overlay approach reclassification on profit or loss for associates
| Associatesnone | Effect of overlay approach reclassificationnone | ||
| Associatesnone | Entity's total for associates{"AggregatedIndividuallyImmaterialAssociatesMember":1}total_for[] | Effect of overlay approach reclassificationnone | |
| <Aggregated individually immaterial associates>total_for | |||
| For the year 2020: | |||
| Profit (loss) | EntitysTotalForAssociatesMember_3t∑ | ||
| Share of profit (loss) of associates and joint ventures accounted for using equity method | EntitysTotalForAssociatesMember_3t∑ | ||
| Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax | EntitysTotalForAssociatesMember_3t∑ | ||
| Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax | EntitysTotalForAssociatesMember_3t∑ | ||
Disclosure of information about overlay approach for joint ventures
| Joint venturesnone | ||
| Joint venturesnone | Entity's total for joint ventures{"AggregatedIndividuallyImmaterialJointVenturesMember":1}total_for[] | |
| <Aggregated individually immaterial joint ventures>total_for | ||
| For the year 2020: | ||
| Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach | ||
| Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied | EntitysTotalForJointVenturesMember_1t∑ | |
| Amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied | EntitysTotalForJointVenturesMember_1t∑ | |
| Amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets | EntitysTotalForJointVenturesMember_1t∑ | |
| Amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated | EntitysTotalForJointVenturesMember_1t∑ | |
| Reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax | EntitysTotalForJointVenturesMember_1t∑ | |
| Reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax | EntitysTotalForJointVenturesMember_1t∑ | |
| Share of amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied | EntitysTotalForJointVenturesMember_1t∑ | |
| Share of amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied | EntitysTotalForJointVenturesMember_1t∑ | |
| Share of amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets | EntitysTotalForJointVenturesMember_1t∑ | |
| Share of amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated | EntitysTotalForJointVenturesMember_1t∑ | |
| Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax | EntitysTotalForJointVenturesMember_1t∑ | |
| Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax | EntitysTotalForJointVenturesMember_1t∑ | |
Joint ventures:
- Statement that insurer is applying overlay approach
- Description of basis for designating financial assets for overlay approach
- Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4
Disclosure of financial assets to which overlay approach is applied for joint ventures
| Joint venturesnone | Classes of financial assetsnone | ||
| Joint venturesnone | Entity's total for joint ventures{"AggregatedIndividuallyImmaterialJointVenturesMember":1}total_for[] | ||
| <Aggregated individually immaterial joint ventures>total_for | |||
| At 31.12.2020: | |||
| Financial assets to which overlay approach is applied | EntitysTotalForJointVenturesMember_2t∑ | ||
| Share of financial assets to which overlay approach is applied | EntitysTotalForJointVenturesMember_2t∑ | ||
Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures
| Joint venturesnone | Effect of overlay approach reclassificationnone | ||
| Joint venturesnone | Entity's total for joint ventures{"AggregatedIndividuallyImmaterialJointVenturesMember":1}total_for[] | Effect of overlay approach reclassificationnone | |
| <Aggregated individually immaterial joint ventures>total_for | |||
| For the year 2020: | |||
| Profit (loss) | EntitysTotalForJointVenturesMember_3t∑ | ||
| Share of profit (loss) of associates and joint ventures accounted for using equity method | EntitysTotalForJointVenturesMember_3t∑ | ||
| Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax | EntitysTotalForJointVenturesMember_3t∑ | ||
| Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax | EntitysTotalForJointVenturesMember_3t∑ | ||
Disclosures about temporary exemption from IFRS 9
| Year 2020 | 31.12.2020 | |
|---|---|---|
| Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9 | ||
| Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39 | ||
| Liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts | ||
| Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts | ||
| Derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts | ||
| Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts | ||
| Debt instruments issued that are included in insurer's regulatory capital | ||
| Financial assets described in paragraph 39E(a) of IFRS 4, fair value | ||
| Increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4 | ||
| Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value | ||
| Increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4 | ||
| Information about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4 | ||
| Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value | ||
| Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39 |
Statement that insurer is applying temporary exemption from IFRS 9
Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9
Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4
Description of how insurer determined that it did not engage in significant activity unconnected with insurance
Description of reason for reassessment whether insurer's activities are predominantly connected with insurance
Date on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance
Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance
Qualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance
Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9
Date on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
Qualitative description of effect on financial statements of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
Information about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided in consolidated financial statements
Statement that entity elected to use exemption that permits entity to retain accounting policies for financial instruments applied by associate or joint venture when applying equity method
Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9
Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4
Description of how insurer determined that it did not engage in significant activity unconnected with insurance
Description of reason for reassessment whether insurer's activities are predominantly connected with insurance
Date on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance
Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance
Qualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance
Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9
Date on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
Qualitative description of effect on financial statements of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
Information about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided in consolidated financial statements
Statement that entity elected to use exemption that permits entity to retain accounting policies for financial instruments applied by associate or joint venture when applying equity method
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4
| External credit gradesnone | Internal credit gradesnone | |||
| <External credit grades>total_for | Entity's total for external credit grades{"ExternalCreditGradesMember":1}total_for[] | <Internal credit grades>total_for | Entity's total for internal credit grades{"InternalCreditGradesMember":1}total_for[] | |
| At 31.12.2020: | ||||
| Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39 | EntitysTotalForExternalCreditGradesMember_1t∑ | EntitysTotalForInternalCreditGradesMember_1t∑ | ||
Disclosure of information about temporary exemption from IFRS 9 for associates
| Associatesnone | ||
| Associatesnone | Entity's total for associates{"AggregatedIndividuallyImmaterialAssociatesMember":1}total_for[] | |
| <Aggregated individually immaterial associates>total_for | ||
| At 31.12.2020: | ||
| Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9 | ||
| Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39 | EntitysTotalForAssociatesMember_4t∑ | |
| Liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts | EntitysTotalForAssociatesMember_4t∑ | |
| Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts | EntitysTotalForAssociatesMember_4t∑ | |
| Derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts | EntitysTotalForAssociatesMember_4t∑ | |
| Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts | EntitysTotalForAssociatesMember_4t∑ | |
| Debt instruments issued that are included in insurer's regulatory capital | EntitysTotalForAssociatesMember_4t∑ | |
| Financial assets described in paragraph 39E(a) of IFRS 4, fair value | EntitysTotalForAssociatesMember_4t∑ | |
| For the year 2020: | ||
| Increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4 | EntitysTotalForAssociatesMember_4t∑ | |
| At 31.12.2020: | ||
| Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value | EntitysTotalForAssociatesMember_4t∑ | |
| For the year 2020: | ||
| Increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4 | EntitysTotalForAssociatesMember_4t∑ | |
| At 31.12.2020: | ||
| Information about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4 | ||
| Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value | EntitysTotalForAssociatesMember_4t∑ | |
| Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39 | EntitysTotalForAssociatesMember_4t∑ | |
| Share of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39 | EntitysTotalForAssociatesMember_4t∑ | |
| Share of liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts | EntitysTotalForAssociatesMember_4t∑ | |
| Share of derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts | EntitysTotalForAssociatesMember_4t∑ | |
| Share of derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts | EntitysTotalForAssociatesMember_4t∑ | |
| Share of deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts | EntitysTotalForAssociatesMember_4t∑ | |
| Share of debt instruments issued that are included in insurer's regulatory capital | EntitysTotalForAssociatesMember_4t∑ | |
| Share of financial assets described in paragraph 39E(a) of IFRS 4, fair value | EntitysTotalForAssociatesMember_4t∑ | |
| For the year 2020: | ||
| Share of increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4 | EntitysTotalForAssociatesMember_4t∑ | |
| At 31.12.2020: | ||
| Share of financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value | EntitysTotalForAssociatesMember_4t∑ | |
| For the year 2020: | ||
| Share of increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4 | EntitysTotalForAssociatesMember_4t∑ | |
| At 31.12.2020: | ||
| Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value | EntitysTotalForAssociatesMember_4t∑ | |
| Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39 | EntitysTotalForAssociatesMember_4t∑ | |
Associates:
- Statement that insurer is applying temporary exemption from IFRS 9
- Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9
- Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4
- Description of how insurer determined that it did not engage in significant activity unconnected with insurance
- Description of reason for reassessment whether insurer's activities are predominantly connected with insurance
- Date on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance
- Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance
- Qualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance
- Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9
- Date on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
- Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
- Qualitative description of effect on financial statements of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
- Information about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided in consolidated financial statements
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates
| Associatesnone | External credit gradesnone | Internal credit gradesnone | ||||
| Associatesnone | Entity's total for associates{"AggregatedIndividuallyImmaterialAssociatesMember":1}total_for[] | <External credit grades>total_for | Entity's total for external credit grades{"ExternalCreditGradesMember":1}total_for[] | <Internal credit grades>total_for | Entity's total for internal credit grades{"InternalCreditGradesMember":1}total_for[] | |
| <Aggregated individually immaterial associates>total_for | ||||||
| At 31.12.2020: | ||||||
| Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39 | EntitysTotalForAssociatesMember_5t∑ | EntitysTotalForExternalCreditGradesMember_2t∑ | EntitysTotalForInternalCreditGradesMember_2t∑ | |||
| Share of financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39 | EntitysTotalForAssociatesMember_5t∑ | EntitysTotalForExternalCreditGradesMember_2t∑ | EntitysTotalForInternalCreditGradesMember_2t∑ | |||
Disclosure of information about temporary exemption from IFRS 9 for joint ventures
| Joint venturesnone | ||
| Joint venturesnone | Entity's total for joint ventures{"AggregatedIndividuallyImmaterialJointVenturesMember":1}total_for[] | |
| <Aggregated individually immaterial joint ventures>total_for | ||
| At 31.12.2020: | ||
| Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9 | ||
| Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39 | EntitysTotalForJointVenturesMember_4t∑ | |
| Liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts | EntitysTotalForJointVenturesMember_4t∑ | |
| Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts | EntitysTotalForJointVenturesMember_4t∑ | |
| Derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts | EntitysTotalForJointVenturesMember_4t∑ | |
| Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts | EntitysTotalForJointVenturesMember_4t∑ | |
| Debt instruments issued that are included in insurer's regulatory capital | EntitysTotalForJointVenturesMember_4t∑ | |
| Financial assets described in paragraph 39E(a) of IFRS 4, fair value | EntitysTotalForJointVenturesMember_4t∑ | |
| For the year 2020: | ||
| Increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4 | EntitysTotalForJointVenturesMember_4t∑ | |
| At 31.12.2020: | ||
| Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value | EntitysTotalForJointVenturesMember_4t∑ | |
| For the year 2020: | ||
| Increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4 | EntitysTotalForJointVenturesMember_4t∑ | |
| At 31.12.2020: | ||
| Information about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4 | ||
| Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value | EntitysTotalForJointVenturesMember_4t∑ | |
| Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39 | EntitysTotalForJointVenturesMember_4t∑ | |
| Share of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39 | EntitysTotalForJointVenturesMember_4t∑ | |
| Share of liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts | EntitysTotalForJointVenturesMember_4t∑ | |
| Share of derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts | EntitysTotalForJointVenturesMember_4t∑ | |
| Share of derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts | EntitysTotalForJointVenturesMember_4t∑ | |
| Share of deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts | EntitysTotalForJointVenturesMember_4t∑ | |
| Share of debt instruments issued that are included in insurer's regulatory capital | EntitysTotalForJointVenturesMember_4t∑ | |
| Share of financial assets described in paragraph 39E(a) of IFRS 4, fair value | EntitysTotalForJointVenturesMember_4t∑ | |
| For the year 2020: | ||
| Share of increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4 | EntitysTotalForJointVenturesMember_4t∑ | |
| At 31.12.2020: | ||
| Share of financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value | EntitysTotalForJointVenturesMember_4t∑ | |
| For the year 2020: | ||
| Share of increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4 | EntitysTotalForJointVenturesMember_4t∑ | |
| At 31.12.2020: | ||
| Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value | EntitysTotalForJointVenturesMember_4t∑ | |
| Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39 | EntitysTotalForJointVenturesMember_4t∑ | |
Joint ventures:
- Statement that insurer is applying temporary exemption from IFRS 9
- Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9
- Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4
- Description of how insurer determined that it did not engage in significant activity unconnected with insurance
- Description of reason for reassessment whether insurer's activities are predominantly connected with insurance
- Date on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance
- Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance
- Qualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance
- Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9
- Date on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
- Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
- Qualitative description of effect on financial statements of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9
- Information about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided in consolidated financial statements
Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures
| Joint venturesnone | External credit gradesnone | Internal credit gradesnone | ||||
| Joint venturesnone | Entity's total for joint ventures{"AggregatedIndividuallyImmaterialJointVenturesMember":1}total_for[] | <External credit grades>total_for | Entity's total for external credit grades{"ExternalCreditGradesMember":1}total_for[] | <Internal credit grades>total_for | Entity's total for internal credit grades{"InternalCreditGradesMember":1}total_for[] | |
| <Aggregated individually immaterial joint ventures>total_for | ||||||
| At 31.12.2020: | ||||||
| Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39 | EntitysTotalForJointVenturesMember_5t∑ | EntitysTotalForExternalCreditGradesMember_3t∑ | EntitysTotalForInternalCreditGradesMember_3t∑ | |||
| Share of financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39 | EntitysTotalForJointVenturesMember_5t∑ | EntitysTotalForExternalCreditGradesMember_3t∑ | EntitysTotalForInternalCreditGradesMember_3t∑ | |||
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