IFRS Disclosure Guide
48. Notes - Insurance contracts (IFRS 17)
Disclosure of insurance contracts
Insurance service result
| Year 2024 | |
|---|---|
| Insurance service expenses from insurance contracts issued | |
| Insurance revenue | |
| Income (expenses) from reinsurance contracts held, other than finance income (expenses) | |
| Income from amounts recovered from reinsurer | |
| Expenses from allocation of premiums paid to reinsurer | |
| Income (expenses) from reinsurance contracts held, other than finance income (expenses){"IncomeFromAmountsRecoveredFromReinsurer":"1.0","ExpensesFromAllocationOfPremiumsPaidToReinsurer":"-1.0"}real[] | ∑ |
| Total insurance service result{"InsuranceRevenue":"1.0","InsuranceServiceExpensesFromInsuranceContractsIssued":"-1.0","IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses":"1.0"}real["IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses"] | ∑ |
| Year 2024 | |
|---|---|
| Additional information about insurance contracts | other |
Description of criteria satisfied when using premium allocation approach
Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach
Description of method to recognise insurance acquisition cash flows when using premium allocation approach
Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach
Description of method to recognise insurance acquisition cash flows when using premium allocation approach
Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims
| Disaggregation of insurance contractsnone | Insurance contracts by remaining coverage and incurred claimsnone | Insurance contracts by componentsnone | Insurance contractsnone | ||||||||||||
| Insurance contracts issuednone | Reinsurance contracts heldnone | Net liabilities or assets for remaining coverage excluding loss componentnone | Loss componentnone | Liabilities for incurred claimsnone | Estimates of present value of future cash flowsnone | Risk adjustment for non-financial risknone | Contractual service marginnone | Insurance contracts to which premium allocation approach has been appliednone | Insurance contracts other than those to which premium allocation approach has been appliednone | ||||||
| Estimates of present value of future cash outflowsnone | Estimates of present value of future cash inflowsnone | Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been appliedfiction_totals | Contractual service margin related to contracts that existed at transition date to which fair value approach has been appliedfiction_totals | Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been appliedfiction_totals | Total for Contractual service margin{"ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember":-1,"ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember":-1,"ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember":-1}fiction_totals[] | ||||||||||
| Estimates of present value of insurance acquisition cash flowsnone | Estimates of present value of future cash outflows other than insurance acquisition cash flowsnone | ||||||||||||||
| For the year 2024: | |||||||||||||||
| Changes in insurance contracts for reconciliation 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) | ContractualServiceMarginMember_1t∑ | ||||||||||||||
| 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) | ContractualServiceMarginMember_1t∑ | ||||||||||||||
| Increase (decrease) through insurance revenue not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied, insurance contracts liability (asset) | ContractualServiceMarginMember_1t∑ | ||||||||||||||
| 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) | ContractualServiceMarginMember_1t∑ | ||||||||||||||
| Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset) | ContractualServiceMarginMember_1t∑ | ||||||||||||||
| Increase (decrease) through changes that relate to past service, insurance contracts liability (asset) | ContractualServiceMarginMember_1t∑ | ||||||||||||||
| Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) | ContractualServiceMarginMember_1t∑ | ||||||||||||||
| Total increase (decrease) through insurance service expenses, insurance contracts liability (asset){"IncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset) | ContractualServiceMarginMember_1t∑ | ||||||||||||||
| 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 cash flows, insurance contracts liability (asset) | |||||||||||||||
| Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset) | ContractualServiceMarginMember_1t∑ | ||||||||||||||
| Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset) | ContractualServiceMarginMember_1t∑ | ||||||||||||||
| Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset) | ContractualServiceMarginMember_1t∑ | ||||||||||||||
| 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) | ContractualServiceMarginMember_1t∑ | ||||||||||||||
| Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset) | ContractualServiceMarginMember_1t∑ | ||||||||||||||
| 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) | ContractualServiceMarginMember_1t∑ | ||||||||||||||
| Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset) | ContractualServiceMarginMember_1t∑ | ||||||||||||||
| Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset) | ContractualServiceMarginMember_1t∑ | ||||||||||||||
| Total increase (decrease) in insurance contracts liability (asset){"IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset":"1.0"}real{"2":"IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset","3":"IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset"} | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2024: | |||||||||||||||
| Insurance contracts liability (asset) | ContractualServiceMarginMember_1t∑ | ||||||||||||||
| Insurance contracts that are assets | ContractualServiceMarginMember_1t∑ | ||||||||||||||
| Insurance contracts that are liabilities | ContractualServiceMarginMember_1t∑ | ||||||||||||||
Disclosure of reconciliation of changes in insurance contracts by components
| Disaggregation of insurance contractsnone | Insurance contracts by componentsnone | Insurance contractsnone | ||||||||||
| Insurance contracts issuednone | Reinsurance contracts heldnone | Estimates of present value of future cash flowsnone | Risk adjustment for non-financial risknone | Contractual service marginnone | Insurance contracts to which premium allocation approach has been appliednone | Insurance contracts other than those to which premium allocation approach has been appliednone | ||||||
| Estimates of present value of future cash outflowsnone | Estimates of present value of future cash inflowsnone | Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been appliedfiction_totals | Contractual service margin related to contracts that existed at transition date to which fair value approach has been appliedfiction_totals | Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been appliedfiction_totals | Total for Contractual service margin{"ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember":-1,"ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember":-1,"ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember":-1}fiction_totals[] | |||||||
| Estimates of present value of insurance acquisition cash flowsnone | Estimates of present value of future cash outflows other than insurance acquisition cash flowsnone | |||||||||||
| For the year 2024: | ||||||||||||
| 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 that relate to future service, insurance contracts liability (asset) | ||||||||||||
| Increase (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset) | ContractualServiceMarginMember_2t∑ | |||||||||||
| Increase (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset) | ContractualServiceMarginMember_2t∑ | |||||||||||
| Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset) | ContractualServiceMarginMember_2t∑ | |||||||||||
| 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 changes that relate to current service, insurance contracts liability (asset) | ||||||||||||
| Increase (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset) | ContractualServiceMarginMember_2t∑ | |||||||||||
| Increase (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset) | ContractualServiceMarginMember_2t∑ | |||||||||||
| Increase (decrease) through experience adjustments, insurance contracts liability (asset) | ContractualServiceMarginMember_2t∑ | |||||||||||
| Total increase (decrease) through changes that relate to current service, insurance contracts liability (asset){"IncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Increase (decrease) through changes that relate to past service, insurance contracts liability (asset) | ContractualServiceMarginMember_2t∑ | |||||||||||
| 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) | ContractualServiceMarginMember_2t∑ | |||||||||||
| Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset) | ContractualServiceMarginMember_2t∑ | |||||||||||
| Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset) | ContractualServiceMarginMember_2t∑ | |||||||||||
| 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) | ContractualServiceMarginMember_2t∑ | |||||||||||
| Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset) | ContractualServiceMarginMember_2t∑ | |||||||||||
| 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) | ContractualServiceMarginMember_2t∑ | |||||||||||
| Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset) | ContractualServiceMarginMember_2t∑ | |||||||||||
| Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset) | ContractualServiceMarginMember_2t∑ | |||||||||||
| Total increase (decrease) in insurance contracts liability (asset){"IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset":"1.0","IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset":"1.0"}real{"2":"IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset","3":"IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset"} | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2024: | ||||||||||||
| Insurance contracts liability (asset) | ContractualServiceMarginMember_2t∑ | |||||||||||
| Insurance contracts that are assets | ContractualServiceMarginMember_2t∑ | |||||||||||
| Insurance contracts that are liabilities | ContractualServiceMarginMember_2t∑ | |||||||||||
| Year 2024 | |
|---|---|
| Disclosure of reconciliation of changes in assets for insurance acquisition cash flows | other |
| 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[] | ∑ |
| Assets for insurance acquisition cash flows |
Disclosure of analysis of insurance revenue
| Insurance contractsnone | ||
| Insurance contracts to which premium allocation approach has been appliednone | Insurance contracts other than those to which premium allocation approach has been appliednone | |
| For the year 2024: | ||
| Insurance revenue | ||
| Insurance revenue, amounts relating to changes in liability for remaining coverage | ||
| Insurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of period | ||
| Insurance revenue, change in risk adjustment for non-financial risk | ||
| Insurance revenue, contractual service margin recognised in profit or loss because of transfer of insurance contract services | ||
| Insurance revenue, other amounts | ||
| Total insurance revenue, amounts relating to changes in liability for remaining coverage{"InsuranceRevenueInsuranceServiceExpensesIncurredDuringPeriodMeasuredAtAmountsExpectedAtBeginningOfPeriod":"1.0","InsuranceRevenueChangeInRiskAdjustmentForNonfinancialRisk":"1.0","InsuranceRevenueContractualServiceMarginRecognisedInProfitOrLossBecauseOfTransferOfServices":"1.0","InsuranceRevenueOtherAmounts":"1.0"}real[] | ∑ | ∑ |
| Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows | ||
| Total insurance revenue{"InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverage":"1.0","InsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlows":"1.0"}real["InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverage"] | ∑ | ∑ |
Disclosure of effect of insurance contracts initially recognised
| Disaggregation of insurance contractsnone | Insurance contracts by componentsnone | Insurance contractsnone | ||||||||||
| Insurance contracts issuednone | Reinsurance contracts heldnone | Estimates of present value of future cash flowsnone | Risk adjustment for non-financial risknone | Contractual service marginnone | Insurance contracts to which premium allocation approach has been appliednone | Insurance contracts other than those to which premium allocation approach has been appliednone | ||||||
| Estimates of present value of future cash outflowsnone | Estimates of present value of future cash inflowsnone | Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been appliedfiction_totals | Contractual service margin related to contracts that existed at transition date to which fair value approach has been appliedfiction_totals | Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been appliedfiction_totals | Total for Contractual service margin{"ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember":-1,"ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember":-1,"ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember":-1}fiction_totals[] | |||||||
| Estimates of present value of insurance acquisition cash flowsnone | Estimates of present value of future cash outflows other than insurance acquisition cash flowsnone | |||||||||||
| For the year 2024: | ||||||||||||
| Increase (decrease) through effects of contracts acquired in period, insurance contracts liability (asset) | ContractualServiceMarginMember_3t∑ | |||||||||||
| Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset) | ContractualServiceMarginMember_3t∑ | |||||||||||
| Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset) | ContractualServiceMarginMember_3t∑ | |||||||||||
Disclosure of information about expected recognition of contractual service margin in profit or loss
| Disaggregation of insurance contractsnone | Maturitynone | Insurance contractsnone | ||||||||
| Insurance contracts issuednone | Reinsurance contracts heldnone | Not later than one yearnone | Later than one year and not later than two yearsnone | Later than two years and not later than three yearsnone | Later than three years and not later than four yearsnone | Later than four years and not later than five yearsnone | Later than five yearsnone | Insurance contracts to which premium allocation approach has been appliednone | Insurance contracts other than those to which premium allocation approach has been appliednone | |
| At 31.12.2024: | ||||||||||
| Contractual service margin | ||||||||||
Disclosure of information about expected derecognition of assets for insurance acquisition cash flows
| Maturitynone | ||||||
| Not later than one yearnone | Later than one year and not later than two yearsnone | Later than two years and not later than three yearsnone | Later than three years and not later than four yearsnone | Later than four years and not later than five yearsnone | Later than five yearsnone | |
| For the year 2024: | ||||||
| Assets for insurance acquisition cash flows | ||||||
| Year 2024 | 31.12.2024 | |
|---|---|---|
| Insurance finance income (expenses) | ||
| 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 |
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 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
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 featuresnone | |
| 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 featuresnone | |
| For the year 2024: | |
| Profit (loss) |
| Year 2024 | 31.12.2024 | |
|---|---|---|
| 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) in 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 |
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
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
Disclosure of inputs to methods used to measure contracts within scope of IFRS 17
| Methods used to measure contracts within scope of IFRS 17none | Inputs to methods used to measure contracts within scope of IFRS 17none | |
| At 31.12.2024: | ||
| Input to method used to measure contracts within scope of IFRS 17 | X.X | X.X |
| 31.12.2024 | |
|---|---|
| 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 |
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
Description of technique other than confidence level technique used for determining risk adjustment for non-financial risk
Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items
| Maturitynone | Rangenone | ||||||||
| Not later than one yearnone | Later than one year and not later than two yearsnone | Later than two years and not later than three yearsnone | Later than three years and not later than four yearsnone | Later than four years and not later than five yearsnone | Later than five yearsnone | Bottom of rangenone | Weighted averagenone | Top of rangenone | |
| At 31.12.2024: | |||||||||
| Yield used to discount cash flows that do not vary based on returns on underlying items | other | other | other | other | other | other | other | other | other |
| Year 2024 | |
|---|---|
| Disclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during period | 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
Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17
| Types of risksnone | ||||||
| Insurance risknone | Financial risknone | |||||
| Credit risknone | Liquidity risknone | Market risknone | ||||
| Currency risknone | Interest rate risknone | Other price risknone | ||||
| For the year 2024: | ||||||
| Summary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 | other | other | other | other | other | other |
| At 31.12.2024: | ||||||
| Exposure to risk that arises from contracts within scope of IFRS 17 | ||||||
Types of risks:
- 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
Statement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts
Statement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts
Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17
Types of risks & Concentrations of risk:
- Description of how entity determines concentrations 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
| Types of risksnone | Risk variablesnone | ||||||
| Insurance risknone | Financial risknone | ||||||
| Credit risknone | Liquidity risknone | Market risknone | |||||
| Currency risknone | Interest rate risknone | Other price risknone | |||||
| At 31.12.2024: | |||||||
| Percentage of reasonably possible increase in risk variable that arises from contracts within scope of IFRS 17 | other | other | other | other | other | other | other |
| For the year 2024: | |||||||
| 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 | |||||||
| At 31.12.2024: | |||||||
| 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 | |||||||
| Percentage of reasonably possible decrease in risk variable that arises from contracts within scope of IFRS 17 | other | other | other | other | other | other | other |
| For the year 2024: | |||||||
| 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 | |||||||
| At 31.12.2024: | |||||||
| 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 | |||||||
Types of risks & Risk variables:
- Explanation of relationship between sensitivities to changes in risk variables arising from insurance contracts and from financial assets held
| Year 2024 | |
|---|---|
| Disclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 | other |
| Explanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 | other |
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
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 actual claims compared with previous estimates
| Years of insurance claimnone | ||||||||||
| Reporting yearnone | One year before reporting yearnone | Two years before reporting yearnone | Three years before reporting yearnone | Four years before reporting yearnone | Five years before reporting yearnone | Six years before reporting yearnone | Seven years before reporting yearnone | Eight years before reporting yearnone | Nine years before reporting yearnone | |
| At 31.12.2024: | ||||||||||
| Estimate of undiscounted claims that arise from contracts within scope of IFRS 17 | ||||||||||
| Actual claims that arise from contracts within scope of IFRS 17 | ||||||||||
| Liabilities for incurred 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
| Disaggregation of insurance contractsnone | ||
| Insurance contracts issuednone | Reinsurance contracts heldnone | |
| At 31.12.2024: | ||
| Maximum exposure to credit risk that arises from contracts within scope of IFRS 17 | ||
Disaggregation of insurance contracts:
- 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
Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17
| Maturitynone | Disaggregation of insurance contractsnone | |||||||
| Not later than one yearnone | Later than one year and not later than two yearsnone | Later than two years and not later than three yearsnone | Later than three years and not later than four yearsnone | Later than four years and not later than five yearsnone | Later than five yearsnone | Insurance contracts issuednone | Reinsurance contracts heldnone | |
| At 31.12.2024: | ||||||||
| 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 | ||||||||
| Year 2024 | 31.12.2024 | |
|---|---|---|
| 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 |
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
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
| Classes of financial assetsnone | |
| At 31.12.2024: | |
| 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 | |
| Financial assets that were designated as measured at fair value through profit or loss before application of IFRS 17 that are no longer so designated |
Classes of financial assets:
- 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
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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