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Insurance and Reinsurance contract Assets and Liabilities - Summary of Insurance Contracts in Analysis by Measurement Components (Detail) - CAD ($) $ in Millions | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022
Disclosure of reconciliation of changes in insurance contracts by components [line items] |  |
Opening insurance contract assets | $ 673 |
Opening insurance contract liabilities | 354,849 |
Insurance finance (income) expenses | (14,628) | $ (6,307)
Acquisition cash flows incurred in the year | 820 | 805
Closing insurance contract assets | 145 | 673
Closing insurance contract liabilities | 367,996 | 354,849
Insurance Contracts Issued [Member] |  |
Disclosure of reconciliation of changes in insurance contracts by components [line items] |  |
Opening insurance contract assets | (673) | (972)
Opening insurance contract liabilities | 354,849 | 405,621
Opening insurance contract liabilities for account of segregated fund holders | 110,216 | 130,836
Net opening balance | 464,392 | 535,485
Changes that relate to future services | 90 | 742
Changes that relate to past services | (1,878) | (1,948)
Insurance service result | (4,590) | (3,783)
Insurance finance (income) expenses | 25,174 | (68,833)
Effects of movements in foreign exchange rates | (9,771) | 16,061
Total changes in income and OCI | 10,813 | (56,555)
Total cash flows | 3,036 | 6,274
Allocation from assets for insurance acquisition cash flows to groups of insurance contracts | 0 | 0
Acquisition cash flows incurred in the year | (174) | (192)
Change in PAA balance | 481,994 | 464,392
Movements related to insurance contract liabilities for account of segregated fund holders | 3,927 | (20,620)
Closing insurance contract assets | (145) | (673)
Closing insurance contract liabilities | 367,996 | 354,849
Closing insurance contract liabilities for account of segregated fund holders | 114,143 | 110,216
Net closing balance | 481,994 | 464,392
Insurance finance (income) expenses, per disclosure in note 7 (f) | 24,992 | (68,833)
Insurance Contracts Issued [Member] | Cash flow hedges [Member] |  |
Disclosure of reconciliation of changes in insurance contracts by components [line items] |  |
Reclassification of derivative | 3 | 0
Insurance Contracts Issued [Member] | Fair value hedges [Member] |  |
Disclosure of reconciliation of changes in insurance contracts by components [line items] |  |
Reclassification of derivative | (185) | 0
Insurance Contracts Issued [Member] | Assets for insurance acquisition cash flows [Member] |  |
Disclosure of reconciliation of changes in insurance contracts by components [line items] |  |
Opening insurance contract assets | (9) |
Opening insurance contract liabilities | (796) |
Net opening balance | (805) |
Closing insurance contract assets |  | (9)
Closing insurance contract liabilities | (820) | (796)
Net closing balance | (820) | (805)
Analysis by measurement components [Member] | Insurance Contracts Issued [Member] |  |
Disclosure of reconciliation of changes in insurance contracts by components [line items] |  |
Opening insurance contract assets | (658) | (958)
Opening insurance contract liabilities | 342,853 | 392,685
Opening PAA insurance contract net liabilities | 11,981 | 12,922
Opening insurance contract liabilities for account of segregated fund holders | 110,216 | 130,836
Net opening balance | 464,392 | 535,485
CSM recognized for services provided | (2,162) | (2,298)
Change in risk adjustment for non-financial risk for risk expired | (1,620) | (1,582)
Experience adjustments | 152 | 6
Changes that relate to current services | (3,630) | (3,874)
Contracts initially recognized during the year | 253 | 514
Changes in estimates that adjust the CSM | 0 |
Changes in estimates that relate to losses and reversal of losses on onerous contracts | (162) | 227
Changes that relate to future services | 91 | 741
Adjustments to liabilities for incurred claims | (32) | (40)
Changes that relate to past services | (32) | (40)
Insurance service result | (3,571) | (3,173)
Insurance finance (income) expenses | 24,306 | (67,575)
Effects of movements in foreign exchange rates | (9,729) | 16,033
Total changes in income and OCI | 11,006 | (54,715)
Total cash flows | 2,081 | 5,190
Allocation from assets for insurance acquisition cash flows to groups of insurance contracts | 0 |
Acquisition cash flows incurred in the year | (8) | (7)
Change in PAA balance | 596 | (941)
Movements related to insurance contract liabilities for account of segregated fund holders | 3,927 | (20,620)
Net closing balance | 481,994 | 464,392
Closing insurance contract assets | (144) | (658)
Closing insurance contract liabilities | 355,418 | 342,853
Closing PAA insurance contract net liabilities | 12,577 | 11,981
Closing insurance contract liabilities for account of segregated fund holders | 114,143 | 110,216
Net closing balance | 481,994 | 464,392
Analysis by measurement components [Member] | Insurance Contracts Issued [Member] | PAA [Member] |  |
Disclosure of reconciliation of changes in insurance contracts by components [line items] |  |
Insurance finance (income) expenses | 868 | (1,258)
Insurance finance (income) expenses, per disclosure in note 7 (f) | 24,992 | (68,833)
Analysis by measurement components [Member] | Insurance Contracts Issued [Member] | Cash flow hedges [Member] |  |
Disclosure of reconciliation of changes in insurance contracts by components [line items] |  |
Reclassification of derivative | 3 |
Analysis by measurement components [Member] | Insurance Contracts Issued [Member] | Cash flow hedges [Member] | PAA [Member] |  |
Disclosure of reconciliation of changes in insurance contracts by components [line items] |  |
Reclassification of derivative | 0 |
Analysis by measurement components [Member] | Insurance Contracts Issued [Member] | Fair value hedges [Member] |  |
Disclosure of reconciliation of changes in insurance contracts by components [line items] |  |
Reclassification of derivative | (120) |
Analysis by measurement components [Member] | Insurance Contracts Issued [Member] | Fair value hedges [Member] | PAA [Member] |  |
Disclosure of reconciliation of changes in insurance contracts by components [line items] |  |
Reclassification of derivative | (65) |
Analysis by measurement components [Member] | Insurance Contracts Issued [Member] | Estimates of PV of future cash flows [Member] |  |
Disclosure of reconciliation of changes in insurance contracts by components [line items] |  |
Opening insurance contract assets | (1,827) | (1,955)
Opening insurance contract liabilities | 297,967 | 341,125
Opening PAA insurance contract net liabilities | 12,125 | 12,919
Opening insurance contract liabilities for account of segregated fund holders | 110,216 | 130,836
Net opening balance | 418,481 | 482,925
CSM recognized for services provided | 0 |
Change in risk adjustment for non-financial risk for risk expired | 0 |
Experience adjustments | 152 | 6
Changes that relate to current services | 152 | 6
Contracts initially recognized during the year | (3,295) | (2,880)
Changes in estimates that adjust the CSM | 1,585 | 3,377
Changes in estimates that relate to losses and reversal of losses on onerous contracts | (174) | 229
Changes that relate to future services | (1,884) | 726
Adjustments to liabilities for incurred claims | (28) | (33)
Changes that relate to past services | (28) | (33)
Insurance service result | (1,760) | 699
Insurance finance (income) expenses | 22,340 | (62,812)
Effects of movements in foreign exchange rates | (8,405) | 13,898
Total changes in income and OCI | 12,175 | (48,215)
Total cash flows | 2,081 | 5,190
Allocation from assets for insurance acquisition cash flows to groups of insurance contracts | (5) | (5)
Acquisition cash flows incurred in the year | 0 |
Change in PAA balance | 587 | (794)
Movements related to insurance contract liabilities for account of segregated fund holders | 3,927 | (20,620)
Net closing balance | 437,246 | 418,481
Closing insurance contract assets | (416) | (1,827)
Closing insurance contract liabilities | 310,807 | 297,967
Closing PAA insurance contract net liabilities | 12,712 | 12,125
Closing insurance contract liabilities for account of segregated fund holders | 114,143 | 110,216
Net closing balance | 437,246 | 418,481
Analysis by measurement components [Member] | Insurance Contracts Issued [Member] | Risk adjustment for non-financial risk [Member] |  |
Disclosure of reconciliation of changes in insurance contracts by components [line items] |  |
Opening insurance contract assets | 512 | 365
Opening insurance contract liabilities | 25,750 | 30,780
Opening PAA insurance contract net liabilities | 605 | 694
Opening insurance contract liabilities for account of segregated fund holders | 0 |
Net opening balance | 26,867 | 31,839
CSM recognized for services provided | 0 |
Change in risk adjustment for non-financial risk for risk expired | (1,620) | (1,582)
Experience adjustments | 0 |
Changes that relate to current services | (1,620) | (1,582)
Contracts initially recognized during the year | 1,180 | 1,396
Changes in estimates that adjust the CSM | (3,859) | (994)
Changes in estimates that relate to losses and reversal of losses on onerous contracts | 12 | (2)
Changes that relate to future services | (2,667) | 400
Adjustments to liabilities for incurred claims | (4) | (7)
Changes that relate to past services | (4) | (7)
Insurance service result | (4,291) | (1,189)
Insurance finance (income) expenses | 1,646 | (5,105)
Effects of movements in foreign exchange rates | (779) | 1,411
Total changes in income and OCI | (3,424) | (4,883)
Total cash flows | 0 |
Allocation from assets for insurance acquisition cash flows to groups of insurance contracts | 0 |
Acquisition cash flows incurred in the year | 0 |
Change in PAA balance | 21 | (89)
Movements related to insurance contract liabilities for account of segregated fund holders | 0 |
Net closing balance | 23,464 | 26,867
Closing insurance contract assets | 141 | 512
Closing insurance contract liabilities | 22,697 | 25,750
Closing PAA insurance contract net liabilities | 626 | 605
Closing insurance contract liabilities for account of segregated fund holders | 0 | 0
Net closing balance | 23,464 | 26,867
Analysis by measurement components [Member] | Insurance Contracts Issued [Member] | CSM Fair value [Member] |  |
Disclosure of reconciliation of changes in insurance contracts by components [line items] |  |
Opening insurance contract assets | 100 | 179
Opening insurance contract liabilities | 17,105 | 19,842
Opening PAA insurance contract net liabilities | 0 |
Opening insurance contract liabilities for account of segregated fund holders | 0 |
Net opening balance | 17,205 | 20,021
CSM recognized for services provided | (1,812) | (2,064)
Change in risk adjustment for non-financial risk for risk expired | 0 |
Experience adjustments | 0 |
Changes that relate to current services | (1,812) | (2,064)
Contracts initially recognized during the year | 0 | 35
Changes in estimates that adjust the CSM | 2,214 | (1,737)
Changes in estimates that relate to losses and reversal of losses on onerous contracts | 0 |
Changes that relate to future services | 2,214 | (1,702)
Adjustments to liabilities for incurred claims | 0 |
Changes that relate to past services | 0 |
Insurance service result | 402 | (3,766)
Insurance finance (income) expenses | 244 | 311
Effects of movements in foreign exchange rates | (438) | 639
Total changes in income and OCI | 208 | (2,816)
Total cash flows | 0 |
Allocation from assets for insurance acquisition cash flows to groups of insurance contracts | 0 |
Acquisition cash flows incurred in the year | 0 |
Change in PAA balance | 0 |
Movements related to insurance contract liabilities for account of segregated fund holders | 0 |
Net closing balance | 17,413 | 17,205
Closing insurance contract assets | 32 | 100
Closing insurance contract liabilities | 17,381 | 17,105
Closing PAA insurance contract net liabilities | 0 | 0
Closing insurance contract liabilities for account of segregated fund holders | 0 | 0
Net closing balance | 17,413 | 17,205
Analysis by measurement components [Member] | Insurance Contracts Issued [Member] | CSM Other [Member] |  |
Disclosure of reconciliation of changes in insurance contracts by components [line items] |  |
Opening insurance contract assets | 557 | 453
Opening insurance contract liabilities | 2,087 | 992
Opening PAA insurance contract net liabilities | 0 |
Opening insurance contract liabilities for account of segregated fund holders | 0 |
Net opening balance | 2,644 | 1,445
CSM recognized for services provided | (350) | (234)
Change in risk adjustment for non-financial risk for risk expired | 0 |
Experience adjustments | 0 |
Changes that relate to current services | (350) | (234)
Contracts initially recognized during the year | 2,368 | 1,963
Changes in estimates that adjust the CSM | 60 | (646)
Changes in estimates that relate to losses and reversal of losses on onerous contracts | 0 |
Changes that relate to future services | 2,428 | 1,317
Adjustments to liabilities for incurred claims | 0 |
Changes that relate to past services | 0 |
Insurance service result | 2,078 | 1,083
Insurance finance (income) expenses | 76 | 31
Effects of movements in foreign exchange rates | (107) | 85
Total changes in income and OCI | 2,047 | 1,199
Total cash flows | 0 |
Allocation from assets for insurance acquisition cash flows to groups of insurance contracts | 0 |
Acquisition cash flows incurred in the year | 0 |
Change in PAA balance | 0 |
Movements related to insurance contract liabilities for account of segregated fund holders | 0 |
Net closing balance | 4,691 | 2,644
Closing insurance contract assets | 99 | 557
Closing insurance contract liabilities | 4,592 | 2,087
Closing PAA insurance contract net liabilities | 0 | 0
Closing insurance contract liabilities for account of segregated fund holders | 0 | 0
Net closing balance | 4,691 | 2,644
Analysis by measurement components [Member] | Insurance Contracts Issued [Member] | Assets for insurance acquisition cash flows [Member] |  |
Disclosure of reconciliation of changes in insurance contracts by components [line items] |  |
Opening insurance contract assets | 0 |
Opening insurance contract liabilities | (56) | (54)
Opening PAA insurance contract net liabilities | (749) | (691)
Opening insurance contract liabilities for account of segregated fund holders | 0 |
Net opening balance | (805) | (745)
CSM recognized for services provided | 0 |
Change in risk adjustment for non-financial risk for risk expired | 0 |
Experience adjustments | 0 |
Changes that relate to current services | 0 |
Contracts initially recognized during the year | 0 |
Changes in estimates that adjust the CSM | 0 |
Changes in estimates that relate to losses and reversal of losses on onerous contracts | 0 |
Changes that relate to future services | 0 |
Adjustments to liabilities for incurred claims | 0 |
Changes that relate to past services | 0 |
Insurance service result | 0 |
Insurance finance (income) expenses | 0 |
Effects of movements in foreign exchange rates | 0 |
Total changes in income and OCI | 0 |
Total cash flows | 0 |
Allocation from assets for insurance acquisition cash flows to groups of insurance contracts | 5 | 5
Acquisition cash flows incurred in the year | (8) | (7)
Change in PAA balance | (12) | (58)
Movements related to insurance contract liabilities for account of segregated fund holders | 0 |
Net closing balance | (820) | (805)
Closing insurance contract assets | 0 | 0
Closing insurance contract liabilities | (59) | (56)
Closing PAA insurance contract net liabilities | (761) | (749)
Closing insurance contract liabilities for account of segregated fund holders | 0 | 0
Net closing balance | $ (820) | $ (805)

X
- Definition The amount of insurance acquisition cash flows that are assets, recognised for insurance acquisition cash flows paid (or insurance acquisition cash flows for which a liability has been recognised applying another IFRS Standard) before the related group of insurance contracts is recognised. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Assets; Insurance contracts [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 105A -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_105A&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 109A -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_109A&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
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- Definition The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2023-01-01 -Paragraph 52 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2023-en-r&anchor=para_52_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_35&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_99&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 105 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_105_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from the change in the risk adjustment for non-financial risk that does not relate to future service or past service. [Refer: Insurance contracts liability (asset); Risk adjustment for non-financial risk [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 104 -Subparagraph b -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_104_b_ii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 104 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_104_a_i&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that do not adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 104 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_104_a_ii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to current service. [Refer: Insurance contracts liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 104 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_104_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer: Insurance contracts liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 103 -Subparagraph b -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_103_b_iv&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 104 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_104_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to past service, ie changes in fulfilment cash flows relating to incurred claims. [Refer: Insurance contracts liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 103 -Subparagraph b -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_103_b_iii&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 104 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_104_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts initially recognised in the period. [Refer: Insurance contracts liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 107 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_107&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 104 -Subparagraph a -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_104_a_iii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from experience adjustments, excluding amounts related to the risk adjustment for non-financial risk included in paragraph 104(b)(ii) of IFRS 17. Experience adjustment is a difference between: (a) for premium receipts (and any related cash flows such as insurance acquisition cash flows and insurance premium taxes) - the estimate at the beginning of the period of the amounts expected in the period and the actual cash flows in the period; or (b) for insurance service expenses (excluding insurance acquisition expenses) - the estimate at the beginning of the period of the amounts expected to be incurred in the period and the actual amounts incurred in the period. [Refer: Insurance contracts liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 104 -Subparagraph b -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_104_b_iii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer: Insurance contracts liability (asset); Insurance finance income (expenses)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 105 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_105_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance contracts liability (asset); Insurance service result] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_103&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 104 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_104&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from recognition of the contractual service margin in profit or loss to reflect the transfer of services. [Refer: Insurance contracts liability (asset); Contractual service margin [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 104 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_104_b_i&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 99 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_99_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 99 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_99_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 99 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_99_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount that comprises the change in the carrying amount of the group of insurance contracts arising from: (a) the effect of the time value of money and changes in the time value of money; and (b) the effect of financial risk and changes in financial risk; but (c) excluding any such changes for groups of insurance contracts with direct participation features that would adjust the contractual service margin but do not do so when applying paragraphs 45(b)(ii), 45(b)(iii), 45(c)(ii) or 45(c)(iii) of IFRS 17. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 110 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_110&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Adjustments to liabilities for incurred claims. + References No definition available. + Details
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- Definition Allocation from assets for insurance acquisition cash flows to groups of insurance contracts. + References No definition available. + Details
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- Definition The amount of change recorded in income statement and other comprehensive income represents total changes in insurance contract liability (asset) from insurance revenue, insurance service expense, investment components and premium refunds, insurance finance (income) expense and effects of movements in foreign exchange rates. + References No definition available. + Details
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- Definition Increase (decrease) in insurance contracts liability (asset) for account of segregated fund holders. + References No definition available. + Details
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- Definition Insurance contract liabilities for account of segregated fund holders. + References No definition available. + Details
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- Definition Insurance contract net liabilities. + References No definition available. + Details
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- Definition Insurance contracts liability asset net. + References No definition available. + Details
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- Definition The amount of reclassification adjustments related to hedges of net investments in foreign operations, before tax. + References No definition available. + Details
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