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IFRS Disclosure Guide

51. Notes - Insurance contracts

Disclosure of insurance contracts

 Year 201731.12.2017
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

Disclosure of types of insurance contracts
 
Types of insurance contractsnone
Life insurance contractsnoneNon-life insurance contractsnone
For the year 2017: 
Income arising from insurance contracts  
Expense arising from insurance contracts  

Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts
 
Amounts arising from insurance contractsnone
Gross amount arising from insurance contractsnoneReinsurer's share of amount arising from insurance contractsnone
For the year 2017: 
Income arising from insurance contracts  
Expense arising from insurance contracts  

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