IFRS 4 - Insurance Contracts

# Reference Concept Name
1 IFRS 4 39M ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesTable
2 IFRS 4 39I ifrs-full:StatementThatEntityElectedToUseExemptionThatPermitsEntityToRetainAccountingPoliciesForFinancialInstrumentsAppliedByAssociateOrJointVentureWhenApplyingEquityMethod
3 IFRS 4 39M ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesExplanatory
4 IFRS 4 39C ifrs-full:StatementThatInsurerIsApplyingTemporaryExemptionFromIFRS9
5 IFRS 4 39C ifrs-full:DescriptionOfHowInsurerConcludedThatItQualifiesForTemporaryExemptionFromIFRS9
6 IFRS 4 39M ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesTable
7 IFRS 4 39 c iii ifrs-full:NetAmountArisingFromInsuranceContractsMember
8 IFRS 4 39M ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesExplanatory
9 IFRS 4 39 c iii ifrs-full:AmountsArisingFromInsuranceContractsAxis
10 IFRS 4 39 c iii ifrs-full:GrossAmountArisingFromInsuranceContractsMember
11 IFRS 4 39 c iii ifrs-full:ReinsurersShareOfAmountArisingFromInsuranceContractsMember
12 IFRS 4 39M ifrs-full:DisclosureOfInformationAboutOverlayApproachForJointVenturesTable
13 IFRS 4 39 c iii ifrs-full:DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsTable
14 IFRS 4 39M ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesExplanatory
15 IFRS 4 39M ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesTable
16 IFRS 4 39G ifrs-full:InformationAboutCreditRiskExposureInherentInFinancialAssetsDescribedInParagraph39EaOfIFRS4
17 IFRS 4 39M ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesExplanatory
18 IFRS 4 39M ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesTable
19 IFRS 4 39 c iii ifrs-full:DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExplanatory
20 IFRS 4 IG58 ifrs-full:ReserveForCatastrophe
21 IFRS 4 IG39 ifrs-full:IncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContracts
22 IFRS 4 39 c iii ifrs-full:DisclosureOfTypesOfInsuranceContractsTable
23 IFRS 4 IG22 ifrs-full:OtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
24 IFRS 4 39 c iii ifrs-full:TypesOfInsuranceContractsAxis
25 IFRS 4 IG37 ifrs-full:IncreaseDecreaseInReinsuranceAssets
26 IFRS 4 IG37 ifrs-full:IncreaseDecreaseInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
27 IFRS 4 IG37 ifrs-full:IncreaseDecreaseThroughOtherChangesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
28 IFRS 4 39 c iii ifrs-full:NonlifeInsuranceContractsMember
29 IFRS 4 IG58 ifrs-full:ReserveForEqualisationMember
30 IFRS 4 39H ifrs-full:InformationAboutWhereUserOfFinancialStatementsCanObtainAnyPubliclyAvailableIFRS9InformationThatIsNotProvidedInConsolidatedFinancialStatements
31 IFRS 4 IG58 ifrs-full:ReserveForEqualisation
32 IFRS 4 39 c iii ifrs-full:DisclosureOfTypesOfInsuranceContractsExplanatory
33 IFRS 4 39 c iii ifrs-full:InsuranceContractsMember
34 IFRS 4 39M ifrs-full:DisclosureOfInformationAboutOverlayApproachForAssociatesExplanatory
35 IFRS 4 39 c iii ifrs-full:LifeInsuranceContractsMember
36 IFRS 4 39M ifrs-full:DisclosureOfInformationAboutOverlayApproachForAssociatesTable
37 IFRS 4 IG22 e ifrs-full:DisclosureOfInsuranceContractsExplanatory
38 IFRS 4 IG58 ifrs-full:ReserveForCatastropheMember
39 IFRS 4 39M ifrs-full:EntitysTotalForAssociatesMember
40 IFRS 4 39M ifrs-full:JointVenturesAxis
41 IFRS 4 39M ifrs-full:DisclosureOfInformationAboutOverlayApproachForJointVenturesExplanatory
42 IFRS 4 39M ifrs-full:EntitysTotalForJointVenturesMember
43 IFRS 4 39M ifrs-full:SignificantInvestmentsInAssociatesAxis
44 IFRS 4 39J ifrs-full:EntitysTotalForJointVenturesMember
45 IFRS 4 39J ifrs-full:JointVenturesAxis
46 IFRS 4 39J ifrs-full:EntitysTotalForAssociatesMember
47 IFRS 4 39J ifrs-full:SignificantInvestmentsInAssociatesAxis
48 IFRS 4 39J ifrs-full:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesTable
49 IFRS 4 39J ifrs-full:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesExplanatory
50 IFRS 4 39J ifrs-full:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesTable
51 IFRS 4 39J ifrs-full:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesExplanatory
52 IFRS 4 39J ifrs-full:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesTable
53 IFRS 4 39J ifrs-full:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesExplanatory
54 IFRS 4 39J ifrs-full:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesTable
55 IFRS 4 39J ifrs-full:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesExplanatory
56 IFRS 4 39M a ifrs-full:JointVenturesMember
57 IFRS 4 39G a ifrs-full:FinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39
58 IFRS 4 IG22 a ifrs-full:UnearnedPremiums
59 IFRS 4 35D a ifrs-full:AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproach
60 IFRS 4 39A a ifrs-full:SensitivityAnalysisToInsuranceRisk
61 IFRS 4 IG23 a ifrs-full:DeferredAcquisitionCostsArisingFromInsuranceContracts
62 IFRS 4 IG39 a ifrs-full:DeferredAcquisitionCostsArisingFromInsuranceContracts
63 IFRS 4 39G a ifrs-full:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Explanatory
64 IFRS 4 39J a ifrs-full:AssociatesMember
65 IFRS 4 39G a ifrs-full:DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Table
66 IFRS 4 39M a ifrs-full:AssociatesMember
67 IFRS 4 IG37 a ifrs-full:LiabilitiesArisingFromInsuranceContracts
68 IFRS 4 IG20 a ifrs-full:LiabilitiesArisingFromInsuranceContracts
69 IFRS 4 39L a ifrs-full:StatementThatInsurerIsApplyingOverlayApproach
70 IFRS 4 39J a ifrs-full:JointVenturesMember
71 IFRS 4 39G a ifrs-full:InternalCreditGradesAxis
72 IFRS 4 39D a ifrs-full:StatementThatInsurerNoLongerQualifiesToApplyTemporaryExemptionFromIFRS9
73 IFRS 4 39E a ifrs-full:FinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue
74 IFRS 4 39E a ifrs-full:IncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4
75 IFRS 4 39G a ifrs-full:InternalCreditGradesMember
76 IFRS 4 39C a ifrs-full:LiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
77 IFRS 4 39C a ifrs-full:NonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39
78 IFRS 4 39C a ifrs-full:DescriptionOfNatureOfLiabilitiesConnectedWithInsuranceThatAreNotLiabilitiesArisingFromContractsWithinScopeOfIFRS4
79 IFRS 4 39G a ifrs-full:EntitysTotalForInternalCreditGradesMember
80 IFRS 4 39G a ifrs-full:ExternalCreditGradesAxis
81 IFRS 4 39G a ifrs-full:ExternalCreditGradesMember
82 IFRS 4 IG24 a ifrs-full:RevenueFromInsuranceContractsIssuedWithoutReductionForReinsuranceHeld
83 IFRS 4 39G a ifrs-full:EntitysTotalForExternalCreditGradesMember
84 IFRS 4 39M b ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax
85 IFRS 4 39M b ifrs-full:ShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax
86 IFRS 4 39M b ifrs-full:ShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax
87 IFRS 4 39M b ifrs-full:AggregatedIndividuallyImmaterialJointVenturesMember
88 IFRS 4 39M b ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
89 IFRS 4 39M b ifrs-full:AggregatedIndividuallyImmaterialAssociatesMember
90 IFRS 4 39M b ifrs-full:ShareOfFinancialAssetsToWhichOverlayApproachIsApplied
91 IFRS 4 IG39 b ifrs-full:AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts
92 IFRS 4 39M b ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
93 IFRS 4 39M b ifrs-full:ShareOfAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets
94 IFRS 4 39L b ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedExplanatory
95 IFRS 4 IG37 b ifrs-full:AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
96 IFRS 4 39L b ifrs-full:DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedTable
97 IFRS 4 39L b ifrs-full:FinancialAssetsToWhichOverlayApproachIsApplied
98 IFRS 4 39L b ifrs-full:FinancialAssetsMember
99 IFRS 4 IG23 b ifrs-full:IntangibleAssetsRelatingToInsuranceContractsAcquiredInBusinessCombinationsOrPortfolioTransfers
100 IFRS 4 39M b ifrs-full:ShareOfAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied
101 IFRS 4 39M b ifrs-full:ShareOfAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied
102 IFRS 4 39J b ifrs-full:ShareOfDebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital
103 IFRS 4 39L b ifrs-full:ClassesOfFinancialAssetsAxis
104 IFRS 4 39E b ifrs-full:IncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4
105 IFRS 4 39J b ifrs-full:ShareOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue
106 IFRS 4 39J b ifrs-full:AggregatedIndividuallyImmaterialJointVenturesMember
107 IFRS 4 39J b ifrs-full:AggregatedIndividuallyImmaterialAssociatesMember
108 IFRS 4 39J b ifrs-full:ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39
109 IFRS 4 39J b ifrs-full:ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39
110 IFRS 4 39J b ifrs-full:ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue
111 IFRS 4 39C b ifrs-full:DescriptionOfHowInsurerDeterminedThatItDidNotEngageInSignificantActivityUnconnectedWithInsurance
112 IFRS 4 39E b ifrs-full:FinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue
113 IFRS 4 35D b ifrs-full:AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTax
114 IFRS 4 39G b ifrs-full:FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue
115 IFRS 4 39G b ifrs-full:FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39
116 IFRS 4 39J b ifrs-full:ShareOfNonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39
117 IFRS 4 39J b ifrs-full:ShareOfLiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
118 IFRS 4 39J b ifrs-full:ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue
119 IFRS 4 39J b ifrs-full:ShareOfIncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4
120 IFRS 4 39J b ifrs-full:ShareOfIncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4
121 IFRS 4 35D b ifrs-full:AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTax
122 IFRS 4 35D b ifrs-full:OtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproach
123 IFRS 4 39J b ifrs-full:ShareOfDeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
124 IFRS 4 39J b ifrs-full:ShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
125 IFRS 4 39J b ifrs-full:ShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
126 IFRS 4 35D b ifrs-full:ReserveOfOverlayApproachMember
127 IFRS 4 35D b ifrs-full:ReserveOfOverlayApproach
128 IFRS 4 IG22 b ifrs-full:ClaimsReportedByPolicyholders
129 IFRS 4 35D b ifrs-full:IncomeTaxRelatingToApplicationOfOverlayApproachInOtherComprehensiveIncome
130 IFRS 4 39D b ifrs-full:DateOnWhichChangeInActivitiesOccurredThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9
131 IFRS 4 35D b ifrs-full:ReclassificationAdjustmentsOnApplicationOfOverlayApproachBeforeTax
132 IFRS 4 39M b ifrs-full:ShareOfAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated
133 IFRS 4 35D b ifrs-full:OtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproach
134 IFRS 4 IG24 b ifrs-full:IncomeFromContractsWithReinsurers
135 IFRS 4 IG20 b ifrs-full:AssetsUnderInsuranceContractsAndReinsuranceContractsIssued
136 IFRS 4 35D b ifrs-full:ReclassificationAdjustmentsOnApplicationOfOverlayApproachNetOfTax
137 IFRS 4 39A b ifrs-full:QualitativeInformationAboutSensitivityAndInformationAboutThoseTermsAndConditionsOfInsuranceContractsThatHaveMaterialEffect
138 IFRS 4 20E c ifrs-full:DerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
139 IFRS 4 20E c ifrs-full:DeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
140 IFRS 4 20E c ifrs-full:DebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital
141 IFRS 4 20E c ifrs-full:DerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts
142 IFRS 4 IG37 c ifrs-full:CashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
143 IFRS 4 39D c ifrs-full:ExplanationOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9
144 IFRS 4 IG22 c ifrs-full:ClaimsIncurredButNotReported
145 IFRS 4 IG39 c ifrs-full:AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts
146 IFRS 4 39L c ifrs-full:DescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproach
147 IFRS 4 IG24 c ifrs-full:ExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeld
148 IFRS 4 IG20 c ifrs-full:AssetsUnderReinsuranceCeded
149 IFRS 4 39L c ifrs-full:ExplanationOfDesignatedFinancialAssetsThatAreHeldOutsideLegalEntityThatIssuesContractsWithinScopeOfIFRS4
150 IFRS 4 39D c ifrs-full:QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9
151 IFRS 4 39C c i ifrs-full:DescriptionOfReasonForReassessmentWhetherInsurersActivitiesArePredominantlyConnectedWithInsurance
152 IFRS 4 39C c ii ifrs-full:DateOnWhichChangeInActivitiesOccurredThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance
153 IFRS 4 39C c iii ifrs-full:QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance
154 IFRS 4 39C c iii ifrs-full:ExplanationOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance
155 IFRS 4 39L d ifrs-full:ExplanationOfAmountReclassifiedBetweenProfitOrLossAndOtherComprehensiveIncomeApplyingOverlayApproach
156 IFRS 4 IG22 d ifrs-full:ProvisionsArisingFromLiabilityAdequacyTests
157 IFRS 4 IG39 d ifrs-full:ImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceContracts
158 IFRS 4 IG24 d ifrs-full:ExpensesArisingFromReinsuranceHeld
159 IFRS 4 IG37 d ifrs-full:ExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
160 IFRS 4 39L d i ifrs-full:AmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied
161 IFRS 4 39L d ii ifrs-full:AmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied
162 IFRS 4 IG22 e ifrs-full:ProvisionsForFutureNonparticipatingBenefits
163 IFRS 4 IG39 e ifrs-full:IncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContracts
164 IFRS 4 39L e ifrs-full:ProfitLoss
165 IFRS 4 39L e ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossTable
166 IFRS 4 39L e ifrs-full:EffectOfOverlayApproachReclassificationAxis
167 IFRS 4 39L e ifrs-full:InAccordanceWithIFRS9Member
168 IFRS 4 39L e ifrs-full:EffectOfOverlayApproachReclassificationMember
169 IFRS 4 IG37 e ifrs-full:IncreaseDecreaseThroughTransfersLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
170 IFRS 4 39L e ifrs-full:DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossExplanatory
171 IFRS 4 IG22 f ifrs-full:LiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeatures
172 IFRS 4 IG37 f ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
173 IFRS 4 IG22 f ifrs-full:ReserveOfDiscretionaryParticipationFeaturesMember
174 IFRS 4 IG22 f ifrs-full:ReserveOfDiscretionaryParticipationFeatures
175 IFRS 4 39L f i ifrs-full:AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets
176 IFRS 4 39L f ii ifrs-full:AmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated
177 IFRS 4 39L f iii ifrs-full:ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax
178 IFRS 4 39L f iii ifrs-full:ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax
179 IFRS 4 IG22 g ifrs-full:ReceivablesAndPayablesRelatedToInsuranceContracts
180 IFRS 4 IG22 h ifrs-full:NoninsuranceAssetsAcquiredByExercisingRightsToRecoveries
181 IFRS 4 34 b ifrs-full:ReserveOfDiscretionaryParticipationFeaturesMember
182 IFRS 4 34 b ifrs-full:ReserveOfDiscretionaryParticipationFeatures
183 IFRS 4 36 ifrs-full:DisclosureOfAmountsArisingFromInsuranceContractsExplanatory
184 IFRS 4 37 a ifrs-full:DescriptionOfAccountingPolicyForInsuranceContracts
185 IFRS 4 37 b ifrs-full:ClaimsReportedByPolicyholders
186 IFRS 4 37 b ifrs-full:AssetsArisingFromInsuranceContracts
187 IFRS 4 37 b ifrs-full:LiabilitiesArisingFromInsuranceContracts
188 IFRS 4 37 b ifrs-full:CashFlowsFromUsedInInsuranceContracts
189 IFRS 4 37 b ifrs-full:ClaimsIncurredButNotReported
190 IFRS 4 37 b ifrs-full:LiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeatures
191 IFRS 4 37 b ifrs-full:RevenueFromInsuranceContractsIssuedWithoutReductionForReinsuranceHeld
192 IFRS 4 37 b ifrs-full:ExpensesArisingFromReinsuranceHeld
193 IFRS 4 37 b ifrs-full:IntangibleAssetsRelatingToInsuranceContractsAcquiredInBusinessCombinationsOrPortfolioTransfers
194 IFRS 4 37 b ifrs-full:IncomeFromContractsWithReinsurers
195 IFRS 4 37 b ifrs-full:DeferredAcquisitionCostsArisingFromInsuranceContracts
196 IFRS 4 37 b ifrs-full:NoninsuranceAssetsAcquiredByExercisingRightsToRecoveries
197 IFRS 4 37 b ifrs-full:ReceivablesAndPayablesRelatedToInsuranceContracts
198 IFRS 4 37 b ifrs-full:UnearnedPremiums
199 IFRS 4 37 b ifrs-full:ExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeld
200 IFRS 4 37 b ifrs-full:AssetsUnderReinsuranceCeded
201 IFRS 4 37 b ifrs-full:OtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
202 IFRS 4 37 b ifrs-full:ProvisionsArisingFromLiabilityAdequacyTests
203 IFRS 4 37 b ifrs-full:ProvisionsForFutureNonparticipatingBenefits
204 IFRS 4 37 b ifrs-full:AssetsUnderInsuranceContractsAndReinsuranceContractsIssued
205 IFRS 4 37 b ifrs-full:IncomeArisingFromInsuranceContracts
206 IFRS 4 37 b ifrs-full:ExpenseArisingFromInsuranceContracts
207 IFRS 4 37 b i ifrs-full:GainsLossesRecognisedInProfitOrLossOnBuyingReinsurance
208 IFRS 4 37 b ii ifrs-full:AmortisationOfGainsAndLossesArisingOnBuyingReinsurance
209 IFRS 4 37 b ii ifrs-full:RemainingUnamortisedGainsAndLossesArisingOnBuyingReinsurance
210 IFRS 4 37 c ifrs-full:ExplanationOfAssumptionsToMeasureInsuranceAssetsAndLiabilities
211 IFRS 4 37 d ifrs-full:ExplanationOfEffectOfChangesInAssumptionsToMeasureInsuranceAssetsAndInsuranceLiabilities
212 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
213 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeReinsuranceAssets
214 IFRS 4 37 e ifrs-full:AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts
215 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesDeferredAcquisitionCostsArisingFromInsuranceContracts
216 IFRS 4 37 e ifrs-full:ReinsuranceAssets
217 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesReinsuranceAssets
218 IFRS 4 37 e ifrs-full:DeferredAcquisitionCostsArisingFromInsuranceContracts
219 IFRS 4 37 e ifrs-full:AcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContracts
220 IFRS 4 37 e ifrs-full:AcquisitionsThroughBusinessCombinationsReinsuranceAssets
221 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughOtherChangesReinsuranceAssets
222 IFRS 4 37 e ifrs-full:LiabilitiesArisingFromInsuranceContracts
223 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContracts
224 IFRS 4 37 e ifrs-full:AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
225 IFRS 4 37 e ifrs-full:CashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
226 IFRS 4 37 e ifrs-full:IncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContracts
227 IFRS 4 37 e ifrs-full:ImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceContracts
228 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContracts
229 IFRS 4 37 e ifrs-full:AdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets
230 IFRS 4 37 e ifrs-full:AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts
231 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughTransfersLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
232 IFRS 4 37 e ifrs-full:IncreaseDecreaseInReinsuranceAssets
233 IFRS 4 37 e ifrs-full:ExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
234 IFRS 4 37 e ifrs-full:IncreaseDecreaseInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
235 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughOtherChangesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
236 IFRS 4 37 e ifrs-full:AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
237 IFRS 4 37 e ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued
238 IFRS 4 38 ifrs-full:DisclosureOfNatureAndExtentOfRisksArisingFromInsuranceContractsExplanatory
239 IFRS 4 39 a ifrs-full:DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksArisingFromInsuranceContractsAndMethodsUsedToManageThoseRisks
240 IFRS 4 39 c ifrs-full:DisclosureOfInsuranceRiskExplanatory
241 IFRS 4 39 c i ifrs-full:DisclosureOfSensitivityToInsuranceRiskExplanatory
242 IFRS 4 39 c ii ifrs-full:DescriptionOfConcentrationsOfInsuranceRisk
243 IFRS 4 39 c iii ifrs-full:DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory
244 IFRS 4 39 d ifrs-full:DisclosureOfCreditRiskOfInsuranceContractsExplanatory
245 IFRS 4 39 d ifrs-full:DisclosureOfMarketRiskOfInsuranceContractsExplanatory
246 IFRS 4 39 d ifrs-full:DisclosureOfLiquidityRiskOfInsuranceContractsExplanatory
247 IFRS 4 39 e ifrs-full:InformationAboutExposuresToMarketRiskArisingFromEmbeddedDerivativesContainedInHostInsuranceContract