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DEFERRED ACQUISITION COSTS AND VALUE OF BUSINESS ACQUIRED - Schedule of Deferred Acquisition Costs (Details) - USD ($) $ in Millions | 6 Months Ended
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Jun. 30, 2022 | Jun. 30, 2021
Reconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract] |  |
Deferred acquisition costs, beginning of period | $ 776 |
Deferred acquisition costs, end of period | 1,111 |
VOBA |  |
Reconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract] |  |
Acquisition from business combination | 273 |
Direct Business Written |  |
Reconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract] |  |
Deferred acquisition costs, beginning of period | 776 | $ 0
Acquisition from business combination | 273 | 0
Costs capitalized under reinsurance contracts | 118 | 0
Amortization and other | (56) | 0
Deferred acquisition costs, end of period | $ 1,111 | $ 0

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- Definition The increase in deferred acquisition costs arising from insurance contracts resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Deferred acquisition costs arising from insurance contracts] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2023-01-01 -Name IFRS -Number 4 -IssueDate 2021-01-01 -Paragraph 37 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2021-en-b&anchor=para_37_e&doctype=Standard&book=b -URIDate 2021-03-24 + Details
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- Definition The increase in deferred acquisition costs arising from insurance contracts resulting from amounts of those costs incurred. [Refer: Deferred acquisition costs arising from insurance contracts] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Note Expiry date 2023-01-01 -Name IFRS -Number 4 -IssueDate 2021-01-01 -Paragraph IG39 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2021-en-b&anchor=para_IG39_b&doctype=Implementation%20Guidance&book=b -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Note Expiry date 2023-01-01 -Name IFRS -Number 4 -IssueDate 2021-01-01 -Paragraph 37 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2021-en-b&anchor=para_37_e&doctype=Standard&book=b -URIDate 2021-03-24 + Details
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- Definition The amount of costs that an insurer incurs to sell, underwrite and initiate a new insurance contract whose recognition as an expense has been deferred. [Refer: Types of insurance contracts [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2023-01-01 -Name IFRS -Number 4 -IssueDate 2021-01-01 -Paragraph 37 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2021-en-b&anchor=para_37_e&doctype=Standard&book=b -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Note Expiry date 2023-01-01 -Name IFRS -Number 4 -IssueDate 2021-01-01 -Paragraph IG39 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2021-en-b&anchor=para_IG39_a&doctype=Implementation%20Guidance&book=b -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Note Expiry date 2023-01-01 -Name IFRS -Number 4 -IssueDate 2021-01-01 -Paragraph IG23 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2021-en-b&anchor=para_IG23_a&doctype=Implementation%20Guidance&book=b -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Note Expiry date 2023-01-01 -Name IFRS -Number 4 -IssueDate 2021-01-01 -Paragraph 37 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2021-en-b&anchor=para_37_b&doctype=Standard&book=b -URIDate 2021-03-24 + Details
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