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Term: Liabilities or components of equity relating to discretionary participation features
Standard Label: Liabilities or components of equity relating to discretionary participation features
Name: ifrs-full:LiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeatures
Identifier: ifrs-full_LiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeatures
Documentation: The amount of liabilities or components of equity relating to discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.
Category of Term: Concept
References: (Coming Soon!)
Balance type: credit
Period type: instant
Data type: xbrli:monetaryItemType

Last updated: 5/10/2021 5:11:53 PM

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