IFRS Disclosure Guide

◄ 48. Notes - Borrowing costs | Contents | 50. Notes - Earnings per share ►

49. Notes - Insurance contracts (IFRS 17)

Disclosure of insurance contracts

Insurance service result

	Year 2026
Insurance service expenses from insurance contracts issued, operating
Insurance revenue, operating
Income (expenses) from reinsurance contracts held, other than finance income (expenses)
Income from amounts recovered from reinsurer, operating

Income (expenses) from reinsurance contracts held, other than finance income (expenses), operating{"IncomeFromAmountsRecoveredFromReinsurer":"1.0","ExpensesFromAllocationOfPremiumsPaidToReinsurer":"-1.0"}real[]	∑
Total insurance service result, operating{"InsuranceRevenue":"1.0","InsuranceServiceExpensesFromInsuranceContractsIssued":"-1.0","IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses":"1.0"}real["IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses"]	∑

	Year 2026
Additional information about insurance contracts	other
Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach
Entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach	other

	Year 2026	31.12.2026
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims	other
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims
Disaggregation of insurance contracts
	other
Insurance contracts issued	other
Reinsurance contracts held	other
Insurance contracts by remaining coverage and incurred claims
Insurance contracts by remaining coverage and incurred claims	other
	other
Loss component	other
Liabilities for incurred claims	other
Insurance contracts by components
Insurance contracts by components	other
	other
Estimates of present value of future cash outflows	other
Estimates of present value of insurance acquisition cash flows	other
Estimates of present value of future cash outflows other than insurance acquisition cash flows	other
Estimates of present value of future cash inflows	other
	other
Contractual service margin	other
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied	other
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied	other
Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied	other

Insurance contracts	other
Insurance contracts to which premium allocation approach has been applied	other
Insurance contracts other than those to which premium allocation approach has been applied	other
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims

Increase (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance contracts liability (asset)
Increase (decrease) through insurance revenue, insurance contracts liability (asset)
Increase (decrease) through insurance revenue related to contracts that existed at transition date to which modified retrospective approach has been applied, insurance contracts liability (asset)
Increase (decrease) through insurance revenue related to contracts that existed at transition date to which fair value approach has been applied, insurance contracts liability (asset)

Total increase (decrease) through insurance revenue, insurance contracts liability (asset){"IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset":"1.0"}real[]	∑
Increase (decrease) through insurance service expenses, insurance contracts liability (asset)
Increase (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset)
Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset)

Increase (decrease) through changes that relate to future service, insurance contracts liability (asset)
Total increase (decrease) through insurance service expenses, insurance contracts liability (asset){"IncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset":"1.0"}real["IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset"]	∑
Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset)
Total increase (decrease) through insurance service result, insurance contracts liability (asset){"IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAsset":"1.0"}real["IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset","IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAsset"]	∑

Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)
Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)
Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)
Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset)

Total increase (decrease) through cash flows, insurance contracts liability (asset){"IncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset":"1.0"}real[]	∑
Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset)
Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset)
Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset)
{"IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset":"1.0"}real["IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset","IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset","IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset","IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset"]	∑
Insurance contracts liability (asset)
Insurance contracts that are assets
Insurance contracts that are liabilities
Disclosure of reconciliation of changes in insurance contracts by components	other

Disclosure of reconciliation of changes in insurance contracts by components
Disaggregation of insurance contracts
Disaggregation of insurance contracts	other
Insurance contracts issued	other
	other
Insurance contracts by components
Insurance contracts by components	other
Estimates of present value of future cash flows	other
Estimates of present value of future cash outflows	other
	other
Estimates of present value of future cash outflows other than insurance acquisition cash flows	other
Estimates of present value of future cash inflows	other
Risk adjustment for non-financial risk	other
Contractual service margin	other
	other
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied	other
Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied	other
Insurance contracts
Insurance contracts	other
	other
Insurance contracts other than those to which premium allocation approach has been applied	other
Disclosure of reconciliation of changes in insurance contracts by components
Changes in insurance contracts for reconciliation by components
Increase (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset)

Increase (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset)
Increase (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset)
Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)
Total increase (decrease) through changes that relate to future service, insurance contracts liability (asset){"IncreaseDecreaseThroughChangesInEstimatesThatAdjustContractualServiceMarginInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset":"1.0"}real[]	∑

Increase (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset)
Increase (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset)
Increase (decrease) through experience adjustments, insurance contracts liability (asset)
Total increase (decrease) through changes that relate to current service, insurance contracts liability (asset){"IncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset":"1.0"}real[]	∑

Total increase (decrease) through insurance service result, insurance contracts liability (asset){"IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset":"1.0"}real["IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset","IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset"]	∑
Increase (decrease) through cash flows, insurance contracts liability (asset)
Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)
Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)

Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset)
Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset)
Total increase (decrease) through cash flows, insurance contracts liability (asset){"IncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset":"1.0"}real[]	∑
Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset)

Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset)
Total increase (decrease) in insurance contracts liability (asset){"IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset":"1.0"}real["IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset","IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset","IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset","IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset"]	∑
Insurance contracts liability (asset)
Insurance contracts that are assets

Disclosure of reconciliation of changes in assets for insurance acquisition cash flows

	Year 2026
Changes in assets for insurance acquisition cash flows
Decrease through impairment losses, assets for insurance acquisition cash flows
Increase through reversals of impairment losses, assets for insurance acquisition cash flows
Total increase (decrease) in assets for insurance acquisition cash flows{"DecreaseThroughImpairmentLossesAssetsForInsuranceAcquisitionCashFlows":"-1.0","IncreaseThroughReversalsOfImpairmentLossesAssetsForInsuranceAcquisitionCashFlows":"1.0"}real[]	∑

Disclosure of analysis of insurance revenue

	Year 2026
Disclosure of analysis of insurance revenue
Disclosure of analysis of insurance revenue
Insurance contracts
Insurance contracts	other
	other
Insurance contracts other than those to which premium allocation approach has been applied	other
Disclosure of analysis of insurance revenue
Insurance revenue
Insurance revenue, amounts relating to changes in liability for remaining coverage

Insurance revenue, change in risk adjustment for non-financial risk, operating
Insurance revenue, contractual service margin recognised in profit or loss because of transfer of insurance contract services, operating
Insurance revenue, other amounts, operating
Total insurance revenue, amounts relating to changes in liability for remaining coverage, operating{"InsuranceRevenueInsuranceServiceExpensesIncurredDuringPeriodMeasuredAtAmountsExpectedAtBeginningOfPeriod":"1.0","InsuranceRevenueChangeInRiskAdjustmentForNonfinancialRisk":"1.0","InsuranceRevenueContractualServiceMarginRecognisedInProfitOrLossBecauseOfTransferOfServices":"1.0","InsuranceRevenueOtherAmounts":"1.0"}real[]	∑

Total insurance revenue, operating{"InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverage":"1.0","InsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlows":"1.0"}real["InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverage"]	∑

	Year 2026	31.12.2026
Disclosure of effect of insurance contracts initially recognised	other
Disclosure of effect of insurance contracts initially recognised
Disclosure of effect of insurance contracts initially recognised
Disaggregation of insurance contracts
	other
Insurance contracts issued	other
Reinsurance contracts held	other
Insurance contracts by components
Insurance contracts by components	other
	other
Estimates of present value of future cash outflows	other
Estimates of present value of insurance acquisition cash flows	other
Estimates of present value of future cash outflows other than insurance acquisition cash flows	other
Estimates of present value of future cash inflows	other
	other
Contractual service margin	other
Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied	other
Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied	other
Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied	other

Insurance contracts	other
Insurance contracts to which premium allocation approach has been applied	other
Insurance contracts other than those to which premium allocation approach has been applied	other
Disclosure of effect of insurance contracts initially recognised

Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)
Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset)
Disclosure of information about expected recognition of contractual service margin in profit or loss	other
Disclosure of information about expected recognition of contractual service margin in profit or loss

Disaggregation of insurance contracts
Disaggregation of insurance contracts	other
Insurance contracts issued	other
Reinsurance contracts held	other

Maturity	other
Not later than one year	other
Later than one year and not later than two years	other
Later than two years and not later than three years	other
	other
Later than four years and not later than five years	other
Later than five years	other
Insurance contracts
Insurance contracts	other
	other
Insurance contracts other than those to which premium allocation approach has been applied	other
Disclosure of information about expected recognition of contractual service margin in profit or loss
Contractual service margin
Disclosure of information about expected derecognition of assets for insurance acquisition cash flows	other

Disclosure of information about expected derecognition of assets for insurance acquisition cash flows
Maturity
Maturity	other
Not later than one year	other
	other
Later than two years and not later than three years	other
Later than three years and not later than four years	other
Later than four years and not later than five years	other
Later than five years	other

Assets for insurance acquisition cash flows
Insurance finance income (expenses), operating
Fair value of underlying items for contracts with direct participation features
Effect on adjustment to contractual service margin of choice not to adjust contractual service margin for some changes in fulfilment cash flows for contracts with direct participation features
	other
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features
Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features
Currently stated	other
	other
Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features
Profit (loss)
Insurance contracts liability (asset) at date of change, contracts with direct participation features for which entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income
Reconciliation of reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied

Increase (decrease) through gains (losses) in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied
Increase (decrease) through reclassification adjustments in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17	other

Disclosure of inputs to methods used to measure contracts within scope of IFRS 17
Methods used to measure contracts within scope of IFRS 17
Methods used to measure contracts within scope of IFRS 17	other
Inputs to methods used to measure contracts within scope of IFRS 17
	other
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17
Input to method used to measure contracts within scope of IFRS 17		X.X
Confidence level used to determine risk adjustment for non-financial risk		other
Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial risk		other
	other
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items
Maturity
Maturity	other
	other
Later than one year and not later than two years	other
Later than two years and not later than three years	other
Later than three years and not later than four years	other
Later than four years and not later than five years	other
	other
Range
Range	other
Bottom of range	other
Weighted average	other
	other
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items
Yield used to discount cash flows that do not vary based on returns on underlying items		other
Description of fact and reason why entity's exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during period
Entity's exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during period	other
	other
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17	other
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17
Types of risks
	other
Insurance risk	other
Financial risk	other
Credit risk	other
Liquidity risk	other
	other
Currency risk	other
Interest rate risk	other
Other price risk	other
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17
	other
Exposure to risk that arises from contracts within scope of IFRS 17
Statement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts
Entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts	other
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17	other

Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17
Types of risks
Types of risks	other
Insurance risk	other
	other
Credit risk	other
Liquidity risk	other
Market risk	other
Currency risk	other
	other
Other price risk	other
Concentrations of risk
Concentrations of risk	other
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17	other

Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17
Types of risks
Types of risks	other
Insurance risk	other
	other
Credit risk	other
Liquidity risk	other
Market risk	other
Currency risk	other
	other
Other price risk	other
Risk variables
Risk variables	other
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17
		other
Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17
Increase (decrease) in profit (loss) due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17
Increase (decrease) in equity due to reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
		other
Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17
Increase (decrease) in profit (loss) due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17
Increase (decrease) in equity due to reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held
	other
Explanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17	other
Disclosure of actual claims compared with previous estimates	other
Disclosure of actual claims compared with previous estimates
Disclosure of actual claims compared with previous estimates

Years of insurance claim	other
Reporting year	other
One year before reporting year	other
Two years before reporting year	other
	other
Four years before reporting year	other
Five years before reporting year	other
Six years before reporting year	other
Seven years before reporting year	other
	other
Nine years before reporting year	other
Disclosure of actual claims compared with previous estimates
Estimate of undiscounted claims that arise from contracts within scope of IFRS 17
Actual claims that arise from contracts within scope of IFRS 17

Disclosure of information about credit risk that arises from contracts within scope of IFRS 17	other
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17
Disaggregation of insurance contracts
	other
Insurance contracts issued	other
Reinsurance contracts held	other
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17
Maximum exposure to credit risk that arises from contracts within scope of IFRS 17
	other
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17
Maturity
Maturity	other
	other
Later than one year and not later than two years	other
Later than two years and not later than three years	other
Later than three years and not later than four years	other
Later than four years and not later than five years	other
	other
Disaggregation of insurance contracts
Disaggregation of insurance contracts	other
Insurance contracts issued	other
Reinsurance contracts held	other

Remaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities
Estimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities
Amounts payable on demand that arise from contracts within scope of IFRS 17
Disclosure of qualitative information about application of classification overlay and impairment requirements	other

Impairment requirements have been applied in classification overlay	other
Disclosure of redesignation of financial assets at date of initial application of IFRS 17	other
Disclosure of redesignation of financial assets at date of initial application of IFRS 17
Disclosure of redesignation of financial assets at date of initial application of IFRS 17

Classes of financial assets	other
Disclosure of redesignation of financial assets at date of initial application of IFRS 17
Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignation
Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignation

Description of criteria satisfied when using premium allocation approach
Description of method to recognise insurance acquisition cash flows when using premium allocation approach
Explanation of insurance finance income (expenses)
Explanation of relationship between insurance finance income (expenses) and investment return on assets
Description of composition of underlying items for contracts with direct participation features
Description of reason why entity was required to change basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features
Explanation of how entity determined measurement of insurance contracts at transition date
Disclosure of significant judgements and changes in judgements made in applying IFRS 17
Description of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods
Description of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods
Description of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods
Description of types of contracts affected by changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods
Description of approach used to distinguish changes in estimates of future cash flows arising from exercise of discretion from other changes, contracts without direct participation features
Description of approach used to determine risk adjustment for non-financial risk
Description of approach used to determine discount rates
Description of approach used to determine investment components
Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-return service, insurance contracts without direct participation features
Description of approach used to determine relative weighting of benefits provided by insurance coverage and investment-related service, insurance contracts with direct participation features
Explanation of methods used to determine insurance finance income (expenses) recognised in profit or loss
Description of technique other than confidence level technique used for determining risk adjustment for non-financial risk
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17
Description of exposures to risks that arise from contracts within scope of IFRS 17 and how they arise
Description of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17
Description of methods used to measure risks that arise from contracts within scope of IFRS 17
Description of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they arise
Description of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17
Description of changes in methods used to measure risks that arise from contracts within scope of IFRS 17
Information about effect of regulatory frameworks in which entity operates
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17
Description of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17
Description of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17
Disclosure of sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17
Explanation of relationship between sensitivities to changes in risk variables arising from insurance contracts and from financial assets held
Description of methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17
Description of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk variables that arise from contracts within scope of IFRS 17
Explanation of objective of method used and limitations that may result in information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17
Disclosure of information about credit risk that arises from contracts within scope of IFRS 17
Information about credit quality of reinsurance contracts held that are assets
Description of how entity manages liquidity risk that arises from contracts within scope of IFRS 17
Explanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related portfolios of contracts
Identification of unadjusted comparative information
Statement that unadjusted comparative information has been prepared on different basis
Explanation of basis of preparation of unadjusted comparative information
Statement that entity does not disclose previously unpublished information about claims development that occurred earlier than five years before end of annual reporting period in which it first applies IFRS 17
Disclosure of redesignation of financial assets at date of initial application of IFRS 17
Disclosure of redesignation of financial assets at date of initial application of IFRS 17
Disclosure of redesignation of financial assets at date of initial application of IFRS 17
Description of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17
Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before redesignation
Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignation
Information on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17
Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss at date of initial application of IFRS 17
Explanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2A(a) of IFRS 9 at date of initial application of IFRS 17

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