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Risk Management (Tables) | 12 Months Ended
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Dec. 31, 2018
Statement [LineItems] |
Summary of Gross Carrying Amount of Financial Instruments Subject to Credit Exposure | The following table presents the gross carrying amount of financial instruments subject to credit exposure, without considering any collateral held or other credit enhancements.
As at December 31, |  | 2018 |  |  | 2017 |
Debt securities |  |  |  |  |  |  |  |
FVTPL |  | $ | 154,737 |  |  | $ | 147,024 |
AFS |  |  | 30,857 |  |  |  | 26,976 |
Mortgages |  |  | 48,363 |  |  |  | 44,742 |
Private placements |  |  | 35,754 |  |  |  | 32,132 |
Policy loans |  |  | 6,446 |  |  |  | 5,808 |
Loans to Bank clients |  |  | 1,793 |  |  |  | 1,737 |
Derivative assets |  |  | 13,703 |  |  |  | 15,569 |
Accrued investment income |  |  | 2,427 |  |  |  | 2,182 |
Reinsurance assets |  |  | 43,053 |  |  |  | 30,359 |
Other financial assets |  |  | 4,800 |  |  |  | 5,253 |
Total |  | $ | 341,933 |  |  | $ | 311,782 |
Summary of Credit Quality and Carrying Value of Commercial Mortgages and Private Placements | Credit quality of commercial mortgages and private placements.
As at December 31, 2018 |  | AAA |  |  | AA |  |  | A |  |  | BBB |  |  | BB |  |  | B and lower |  |  | Total |
Commercial mortgages |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail |  | $ | 82 |  |  | $ | 1,524 |  |  | $ | 4,459 |  |  | $ | 2,227 |  |  | $ | 11 |  |  | $ | 74 |  |  | $ | 8,377 |
Office |  |  | 56 |  |  |  | 1,495 |  |  |  | 5,454 |  |  |  | 1,650 |  |  |  | 45 |  |  |  | 6 |  |  |  | 8,706 |
Multi-family residential |  |  | 613 |  |  |  | 1,427 |  |  |  | 2,407 |  |  |  | 839 |  |  |  | 37 |  |  |  | – |  |  |  | 5,323 |
Industrial |  |  | 36 |  |  |  | 366 |  |  |  | 1,953 |  |  |  | 339 |  |  |  | 120 |  |  |  | – |  |  |  | 2,814 |
Other |  |  | 289 |  |  |  | 334 |  |  |  | 1,167 |  |  |  | 1,191 |  |  |  | – |  |  |  | 14 |  |  |  | 2,995 |
Total commercial mortgages |  |  | 1,076 |  |  |  | 5,146 |  |  |  | 15,440 |  |  |  | 6,246 |  |  |  | 213 |  |  |  | 94 |  |  |  | 28,215 |
Agricultural mortgages |  |  | – |  |  |  | 163 |  |  |  | – |  |  |  | 389 |  |  |  | – |  |  |  | – |  |  |  | 552 |
Private placements |  |  | 1,143 |  |  |  | 4,968 |  |  |  | 13,304 |  |  |  | 14,055 |  |  |  | 733 |  |  |  | 1,551 |  |  |  | 35,754 |
Total |  | $ | 2,219 |  |  | $ | 10,277 |  |  | $ | 28,744 |  |  | $ | 20,690 |  |  | $ | 946 |  |  | $ | 1,645 |  |  | $ | 64,521 |
As at December 31, 2017 |  | AAA |  |  | AA |  |  | A |  |  | BBB |  |  | BB |  |  | B and lower |  |  | Total |
Commercial mortgages |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail |  | $ | 110 |  |  | $ | 1,517 |  |  | $ | 4,363 |  |  | $ | 2,050 |  |  | $ | 44 |  |  | $ | 57 |  |  | $ | 8,141 |
Office |  |  | 57 |  |  |  | 1,272 |  |  |  | 4,635 |  |  |  | 1,647 |  |  |  | 70 |  |  |  | 28 |  |  |  | 7,709 |
Multi-family residential |  |  | 523 |  |  |  | 1,395 |  |  |  | 1,805 |  |  |  | 726 |  |  |  | – |  |  |  | – |  |  |  | 4,449 |
Industrial |  |  | 33 |  |  |  | 386 |  |  |  | 1,542 |  |  |  | 477 |  |  |  | 145 |  |  |  | – |  |  |  | 2,583 |
Other |  |  | 362 |  |  |  | 331 |  |  |  | 1,012 |  |  |  | 973 |  |  |  | 14 |  |  |  | – |  |  |  | 2,692 |
Total commercial mortgages |  |  | 1,085 |  |  |  | 4,901 |  |  |  | 13,357 |  |  |  | 5,873 |  |  |  | 273 |  |  |  | 85 |  |  |  | 25,574 |
Agricultural mortgages |  |  | – |  |  |  | 159 |  |  |  | – |  |  |  | 405 |  |  |  | 25 |  |  |  | – |  |  |  | 589 |
Private placements |  |  | 1,038 |  |  |  | 4,246 |  |  |  | 11,978 |  |  |  | 13,160 |  |  |  | 717 |  |  |  | 993 |  |  |  | 32,132 |
Total |  | $ | 2,123 |  |  | $ | 9,306 |  |  | $ | 25,335 |  |  | $ | 19,438 |  |  | $ | 1,015 |  |  | $ | 1,078 |  |  | $ | 58,295 |
Summary of Carrying Value of Past Due but Not Impaired and Impaired Financial Assets | Past due but not impaired and impaired financial assets
|  | Past due but not impaired |  |  |  |  |  |  |
As at December 31, 2018 |  | Less than 90 days |  |  | 90 days and greater |  |  | Total |  |  | Total impaired |  |  |  |
Debt securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
FVTPL |  | $ | 14 |  |  | $ | – |  |  | $ | 14 |  |  | $ | 39 |  |  |  |  |
AFS |  |  | – |  |  |  | 2 |  |  |  | 2 |  |  |  | 1 |  |  |  |  |
Private placements |  |  | 15 |  |  |  | – |  |  |  | 15 |  |  |  | 18 |  |  |  |  |
Mortgages and loans to Bank clients |  |  | 70 |  |  |  | – |  |  |  | 70 |  |  |  | 120 |  |  |  |  |
Other financial assets |  |  | 77 |  |  |  | 26 |  |  |  | 103 |  |  |  | 1 |  |  |  |  |
Total |  | $ | 176 |  |  | $ | 28 |  |  | $ | 204 |  |  | $ | 179 |  |  |  |  |
|  | Past due but not impaired |  |  |  |  |  |  |
As at December 31, 2017 |  | Less than 90 days |  |  | 90 days and greater |  |  | Total |  |  | Total impaired |  |  |  |
Debt securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
FVTPL |  | $ | – |  |  | $ | – |  |  | $ | – |  |  | $ | 45 |  |  |  |  |
AFS |  |  | 104 |  |  |  | 2 |  |  |  | 106 |  |  |  | 1 |  |  |  |  |
Private placements |  |  | 363 |  |  |  | – |  |  |  | 363 |  |  |  | 40 |  |  |  |  |
Mortgages and loans to Bank clients |  |  | 76 |  |  |  | 16 |  |  |  | 92 |  |  |  | 86 |  |  |  |  |
Other financial assets |  |  | 46 |  |  |  | 26 |  |  |  | 72 |  |  |  | 1 |  |  |  |  |
Total |  | $ | 589 |  |  | $ | 44 |  |  | $ | 633 |  |  | $ | 173 |  |  |  |  |
Summary of Company's Loans That are Considered Impaired | Impaired loans
As at December 31, 2018 |  | Gross carrying value |  |  | Allowances for loan losses |  |  | Net carrying value |  |  |  |
Private placements |  | $ | 61 |  |  | $ | 43 |  |  | $ | 18 |  |  |  |  |
Mortgages and loans to Bank clients |  |  | 172 |  |  |  | 52 |  |  |  | 120 |  |  |  |  |
Total |  | $ | 233 |  |  | $ | 95 |  |  | $ | 138 |  |  |  |  |
As at December 31, 2017 |  | Gross carrying value |  |  | Allowances for loan losses |  |  | Net carrying value |  |  |  |
Private placements |  | $ | 79 |  |  | $ | 39 |  |  | $ | 40 |  |  |  |  |
Mortgages and loans to Bank clients |  |  | 132 |  |  |  | 46 |  |  |  | 86 |  |  |  |  |
Total |  | $ | 211 |  |  | $ | 85 |  |  | $ | 126 |  |  |  |  |
Summary of Reconciliation of Allowance for Loan Losses | Allowance for loan losses
|  | 2018 |  |  |  |  |  | 2017 |
For the years ended December 31, |  |  | Private placements |  |  |  | Mortgages and loans to Bank clients |  |  |  | Total |  |  |  |  |  |  |  | Private placements |  |  |  | Mortgages and loans to Bank clients |  |  |  | Total |
Balance, January 1 |  | $ | 39 |  |  | $ | 46 |  |  | $ | 85 |  |  |  |  |  |  | $ | 92 |  |  | $ | 26 |  |  | $ | 118 |
Provisions |  |  | 37 |  |  |  | 18 |  |  |  | 55 |  |  |  |  |  |  |  | 2 |  |  |  | 33 |  |  |  | 35 |
Recoveries |  |  | (27 | ) |  |  | (9 | ) |  |  | (36 | ) |  |  |  |  |  |  | (12 | ) |  |  | (1 | ) |  |  | (13 | )
Write-offs(1) |  |  | (6 | ) |  |  | (3 | ) |  |  | (9 | ) |  |  |  |  |  |  | (43 | ) |  |  | (12 | ) |  |  | (55 | )
Balance, December 31 |  | $ | 43 |  |  | $ | 52 |  |  | $ | 95 |  |  |  |  |  |  | $ | 39 |  |  | $ | 46 |  |  | $ | 85 |
(1) | Includes disposals and impact of changes in foreign exchange rates.
Summary of Credit Default Swap Protection Sold | The following table presents details of the credit default swap protection sold by type of contract and external agency rating for the underlying reference security.
As at December 31, 2018 |  | Notional amount(1) |  |  | Fair value |  |  | Weighted average maturity (in years)(2) |
Single name CDSs(3) – Corporate debt |  |  |  |  |  |  |  |  |  |  |  |
AA |  | $ | 25 |  |  | $ | – |  |  |  | 2 |
A |  |  | 447 |  |  |  | 7 |  |  |  | 2 |
BBB |  |  | 180 |  |  |  | 2 |  |  |  | 2 |
Total single name CDSs |  | $ | 652 |  |  | $ | 9 |  |  |  | 2 |
Total CDS protection sold |  | $ | 652 |  |  | $ | 9 |  |  |  | 2 |
As at December 31, 2017 |  | Notional amount(1) |  |  | Fair value |  |  | Weighted average maturity (in years)(2) |
Single name CDSs(3) – Corporate debt |  |  |  |  |  |  |  |  |  |  |  |
AAA |  | $ | 13 |  |  | $ | – |  |  |  | 1 |
AA |  |  | 35 |  |  |  | 1 |  |  |  | 2 |
A |  |  | 408 |  |  |  | 10 |  |  |  | 3 |
BBB |  |  | 150 |  |  |  | 3 |  |  |  | 2 |
Total single name CDSs |  | $ | 606 |  |  | $ | 14 |  |  |  | 3 |
Total CDS protection sold |  | $ | 606 |  |  | $ | 14 |  |  |  | 3 |
(1) | Notional amounts represent the maximum future payments the Company would have to pay its counterparties assuming a default of the underlying credit and zero recovery on the underlying issuer obligation.
(2) | The weighted average maturity of the CDS is weighted based on notional amounts.
(3) | Rating agency designations are based on S&P where available followed by Moody’s, DBRS, and Fitch. If no rating is available from a rating agency, an internally developed rating is used.
Summary of Effect of Conditional Master Netting and Similar Arrangements | The following table presents the effect of conditional master netting and similar arrangements. Similar arrangements may include global master repurchase agreements, global master securities lending agreements, and any related rights to financial collateral.
|  |  |  |  | Related amounts not set off in the Consolidated Statements of Financial Position |  |  |  |  |  |  |
As at December 31, 2018 |  | Gross amounts of financial instruments(1) |  |  | Amounts subject to an enforceable master netting arrangement or similar agreements |  |  | Financial and cash collateral pledged (received)(2) |  |  | Net amount including financing trusts(3) |  |  | Net amounts excluding financing trusts |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative assets |  | $ | 14,320 |  |  | $ | (6,644 | ) |  | $ | (7,431 | ) |  | $ | 245 |  |  | $ | 245 |
Securities lending |  |  | 1,518 |  |  |  | – |  |  |  | (1,518 | ) |  |  | – |  |  |  | – |
Reverse repurchase agreements |  |  | 63 |  |  |  | (63 | ) |  |  | – |  |  |  | – |  |  |  | – |
Total financial assets |  | $ | 15,901 |  |  | $ | (6,707 | ) |  | $ | (8,949 | ) |  | $ | 245 |  |  | $ | 245 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative liabilities |  | $ | (8,716 | ) |  | $ | 6,644 |  |  | $ | 1,868 |  |  | $ | (204 | ) |  | $ | (33 | )
Repurchase agreements |  |  | (64 | ) |  |  | 63 |  |  |  | 1 |  |  |  | – |  |  |  | – |
Total financial liabilities |  | $ | (8,780 | ) |  | $ | 6,707 |  |  | $ | 1,869 |  |  | $ | (204 | ) |  | $ | (33 | )
|  |  |  |  | Related amounts not set off in the Consolidated Statements of Financial Position |  |  |  |  |  |  |
As at December 31, 2017 |  | Gross amounts of financial instruments(1) |  |  | Amounts subject to an enforceable master netting arrangement or similar agreements |  |  | Financial and cash collateral pledged (received)(2) |  |  | Net amount including financing trusts(3) |  |  | Net amounts excluding financing trusts |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative assets |  | $ | 16,204 |  |  | $ | (6,714 | ) |  | $ | (9,395 | ) |  | $ | 95 |  |  | $ | 95 |
Securities lending |  |  | 1,563 |  |  |  | – |  |  |  | (1,563 | ) |  |  | – |  |  |  | – |
Reverse repurchase agreements |  |  | 230 |  |  |  | (46 | ) |  |  | (184 | ) |  |  | – |  |  |  | – |
Total financial assets |  | $ | 17,997 |  |  | $ | (6,760 | ) |  | $ | (11,142 | ) |  | $ | 95 |  |  | $ | 95 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative liabilities |  | $ | (8,649 | ) |  | $ | 6,714 |  |  | $ | 1,718 |  |  | $ | (217 | ) |  | $ | (30 | )
Repurchase agreements |  |  | (228 | ) |  |  | 46 |  |  |  | 182 |  |  |  | – |  |  |  | – |
Total financial liabilities |  | $ | (8,877 | ) |  | $ | 6,760 |  |  | $ | 1,900 |  |  | $ | (217 | ) |  | $ | (30 | )
(1) | Financial assets and liabilities include accrued interest of $621 and $913, respectively (2017 – $638 and $827, respectively).
(2) | Financial and cash collateral exclude over-collateralization. As at December 31, 2018, the Company was over-collateralized on OTC derivative assets, OTC derivative liabilities, securities lending and reverse purchase agreements and repurchase agreements in the amounts of $417, $405, $80 and $nil, respectively (2017 – $743, $382, $79 and $nil, respectively). As at December 31, 2018, collateral pledged (received) does not include collateral-in-transit on OTC instruments or initial margin on exchange traded contracts or cleared contracts.
(3) | Includes derivative contracts entered between the Company and its financing trusts which it does not consolidate. The Company does not exchange collateral on derivative contracts entered with these trusts. Refer to note 17.
Summary of the Effect of Unconditional Netting | The following table presents the effect of unconditional netting.
As at December 31, 2018 |  | Gross amounts of financial instruments |  |  | Amounts subject to an enforceable netting arrangement |  |  | Net amounts of financial instruments |
Credit linked note(1) |  | $ | 679 |  |  | $ | (679 | ) |  | $ | – |
Variable surplus note |  |  | (679 | ) |  |  | 679 |  |  |  | – |
As at December 31, 2017 |  | Gross amounts of financial instruments |  |  | Amounts subject to an enforceable netting arrangement |  |  | Net amounts of financial instruments |
Credit linked note(1) |  | $ | 461 |  |  | $ | (461 | ) |  | $ | – |
Variable surplus note |  |  | (461 | ) |  |  | 461 |  |  |  | – |
(1) | In 2017, the Company entered into a twenty-year financing facility with a third party, agreeing to issue variable surplus notes in exchange for an equal amount of credit linked notes. These notes are held to support JHUSA excess reserves under U.S. National Association of Insurance Commissioners’ Model Regulation XXX. In certain scenarios, the credit linked note will be drawn upon by the Company which will issue fixed surplus notes equal to the draw payment received. The third party has agreed to fund any such payment under the credit-linked notes in return for a fee. As at December 31, 2018, the Company had no fixed surplus notes outstanding.
Schedule of Distribution of Debt Securities and Private Placements Portfolio by Sector and Industry | Debt securities and private placements portfolio by sector and industry.
|  | 2018 |  |  |  |  |  | 2017 |
As at December 31, |  | Carrying value |  |  | % of total |  |  |  |  |  | Carrying value |  |  | % of total |
Government and agency |  | $ | 73,858 |  |  |  | 33 |  |  |  |  |  |  | $ | 71,888 |  |  |  | 35 |
Utilities |  |  | 41,929 |  |  |  | 19 |  |  |  |  |  |  |  | 40,568 |  |  |  | 20 |
Financial |  |  | 31,340 |  |  |  | 14 |  |  |  |  |  |  |  | 27,923 |  |  |  | 13 |
Energy |  |  | 17,685 |  |  |  | 8 |  |  |  |  |  |  |  | 16,428 |  |  |  | 8 |
Industrial |  |  | 17,508 |  |  |  | 8 |  |  |  |  |  |  |  | 14,691 |  |  |  | 7 |
Consumer (non-cyclical) |  |  | 16,483 |  |  |  | 7 |  |  |  |  |  |  |  | 14,009 |  |  |  | 7 |
Consumer (cyclical) |  |  | 7,707 |  |  |  | 3 |  |  |  |  |  |  |  | 5,916 |  |  |  | 3 |
Securitized |  |  | 3,300 |  |  |  | 2 |  |  |  |  |  |  |  | 3,577 |  |  |  | 2 |
Telecommunications |  |  | 3,716 |  |  |  | 2 |  |  |  |  |  |  |  | 3,324 |  |  |  | 2 |
Basic materials |  |  | 3,539 |  |  |  | 2 |  |  |  |  |  |  |  | 3,248 |  |  |  | 2 |
Technology |  |  | 2,352 |  |  |  | 1 |  |  |  |  |  |  |  | 2,475 |  |  |  | 1 |
Media and internet |  |  | 1,112 |  |  |  | 1 |  |  |  |  |  |  |  | 1,136 |  |  |  | – |
Diversified and miscellaneous |  |  | 819 |  |  |  | – |  |  |  |  |  |  |  | 949 |  |  |  | – |
Total |  | $ | 221,348 |  |  |  | 100 |  |  |  |  |  |  | $ | 206,132 |  |  |  | 100 |
Schedule of Geographic Concentration of Insurance and Investment Contract Liabilities, Including Embedded Derivatives | The geographic concentration of the Company’s insurance and investment contract liabilities, including embedded derivatives, is shown below. The disclosure is based on the countries in which the business is written.
As at December 31, 2018 |  | Gross liabilities |  |  | Reinsurance assets |  |  | Net liabilities |
U.S. and Canada |  | $ | 246,255 |  |  | $ | (42,634 | ) |  | $ | 203,621 |
Asia and Other |  |  | 85,830 |  |  |  | (419 | ) |  |  | 85,411 |
Total |  | $ | 332,085 |  |  | $ | (43,053 | ) |  | $ | 289,032 |
As at December 31, 2017 |  | Gross liabilities |  |  | Reinsurance assets |  |  | Net liabilities |
U.S. and Canada |  | $ | 237,434 |  |  | $ | (30,225 | ) |  | $ | 207,209 |
Asia and Other |  |  | 70,521 |  |  |  | (134 | ) |  |  | 70,387 |
Total |  | $ | 307,955 |  |  | $ | (30,359 | ) |  | $ | 277,596 |
Asset classes and individual investment risks [Member] |
Statement [LineItems] |
Schedule of Risk Concentrations |
As at December 31, |  | 2018 |  |  | 2017 |
Debt securities and private placements rated as investment grade BBB or higher(1) |  |  | 98% |  |  |  | 98% |
Government debt securities as a per cent of total debt securities |  |  | 38% |  |  |  | 39% |
Government private placements as a per cent of total private placements |  |  | 11% |  |  |  | 10% |
Highest exposure to a single non-government debt security and private placement issuer |  | $ | 1,013 |  |  | $ | 1,044 |
Largest single issuer as a per cent of the total equity portfolio |  |  | 2% |  |  |  | 2% |
Income producing commercial office properties (2018 – 55% of real estate, 2017 – 64%) |  | $ | 7,065 |  |  | $ | 8,836 |
Largest concentration of mortgages and real estate(2) – Ontario Canada (2018 – 26%, 2017 – 25%) |  | $ | 16,092 |  |  | $ | 14,779 |
(1) | Investment grade debt securities and private placements include 41% rated A, 17% rated AA and 17% rated AAA (2017 – 42%, 16% and 17%) investments based on external ratings where available.
(2) | Mortgages and real estate investments are diversified geographically and by property type.
Residential mortgages and loans to bank clients [Member] |
Statement [LineItems] |
Summary of Carrying Value of Residential Mortgages and Loans to Bank Clients | Credit quality of residential mortgages and loans to Bank clients.
|  | 2018(1) |  |  |  |  | 2017 |
As at December 31, |  |  | Insured |  |  |  | Uninsured |  |  |  | Total |  |  |  |  |  | Insured |  |  |  | Uninsured |  |  |  | Total |
Residential mortgages |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 6,854 |  |  | $ | 12,696 |  |  | $ | 19,550 |  |  |  |  | $ | 7,256 |  |  | $ | 11,310 |  |  | $ | 18,566 |
Non-performing |  |  | 19 |  |  |  | 27 |  |  |  | 46 |  |  |  |  |  | 4 |  |  |  | 9 |  |  |  | 13 |
Loans to Bank clients |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  |  | n/a |  |  |  | 1,787 |  |  |  | 1,787 |  |  |  |  |  | n/a |  |  |  | 1,734 |  |  |  | 1,734 |
Non-performing |  |  | n/a |  |  |  | 6 |  |  |  | 6 |  |  |  |  |  | n/a |  |  |  | 3 |  |  |  | 3 |
Total |  | $ | 6,873 |  |  | $ | 14,516 |  |  | $ | 21,389 |  |  |  |  | $ | 7,260 |  |  | $ | 13,056 |  |  | $ | 20,316 |
(1) | Non-performing refers to assets that are 90 days or more past due.

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- Definition Analysis of financial assets that are individually determined to be impaired, including the factors that the entity considered when determining that they are impaired. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 37 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_37_b&doctype=Standard&book=b -URIDate 2018-03-16 + Details
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Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
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- Definition The disclosure of information about credit exposures designated as measured at fair value through profit or loss. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 24G -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_24G&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_31&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The disclosure of the net and gross amounts and the reinsurer's share for amounts arising from insurance contracts. [Refer: Types of insurance contracts [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2021-01-01 -Name IFRS -Number 4 -IssueDate 2018-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=4&date=2018-03-02&anchor=sect_Disclosure&doctype=Standard&book=b -URIDate 2018-03-16 + Details
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