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Insurance and Reinsurance contract Assets and Liabilities - Insurance Contracts in Analysis by Measurement Components (Detail) - CAD ($) $ in Millions | 12 Months Ended
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Dec. 31, 2024 | Dec. 31, 2023
Changes in insurance contracts for reconciliation by components [abstract] |  |
Opening insurance contract assets, beginning balance | $ (145) |
Opening insurance contract liabilities, beginning balance | 367,996 |
Opening insurance contract liabilities for account of segregated fund holders, beginning balance | 114,143 |
Acquisition cash flows incurred in the year | (878) | $ (820)
Closing insurance contract assets, ending balance | (102) | (145)
Closing insurance contract liabilities, ending balance | 396,401 | 367,996
Closing insurance contract liabilities for account of segregated fund holders, ending balance | 126,545 | 114,143
Insurance contracts issued |  |
Changes in insurance contracts for reconciliation by components [abstract] |  |
Opening insurance contract assets, beginning balance | (145) | (673)
Opening insurance contract liabilities, beginning balance | 367,996 | 354,849
Opening insurance contract liabilities for account of segregated fund holders, beginning balance | 114,143 | 110,216
Net opening balance, beginning balance | 481,994 | 464,392
Changes that relate to future services | 882 | 90
Changes that relate to past services | (2,605) | (1,878)
Insurance service result | (4,770) | (4,590)
Insurance finance (income) expenses | 3,337 | 25,174
Effects of movements in foreign exchange rates | 25,357 | (9,771)
Total changes in income and OCI | 23,924 | 10,813
Total cash flows | 4,717 | 3,036
Allocation from assets for insurance acquisition cash flows to groups of insurance contracts | 0 | 0
Acquisition cash flows incurred in the year | (193) | (174)
Movements related to insurance contract liabilities for account of segregated fund holders | 12,402 | 3,927
Net closing balance, ending balance | 522,844 | 481,994
Closing insurance contract assets, ending balance | (102) | (145)
Closing insurance contract liabilities, ending balance | 396,401 | 367,996
Closing insurance contract liabilities for account of segregated fund holders, ending balance | 126,545 | 114,143
Insurance finance (income) expenses |  |
Insurance finance (income) expenses, per disclosure above | 3,337 | 25,174
Insurance finance (income) expenses, per disclosure in note 6 (f) | (6,631) | (24,992)
Insurance contracts issued | Cash flow hedges |  |
Insurance finance (income) expenses |  |
Reclassification of derivative | (52) | 3
Insurance contracts issued | Fair value hedges |  |
Insurance finance (income) expenses |  |
Reclassification of derivative | 3,346 | (185)
Insurance contracts issued | CSM, Fair value |  |
Changes in insurance contracts for reconciliation by components [abstract] |  |
Net opening balance, beginning balance | 17,413 |
Net closing balance, ending balance | 19,007 | 17,413
Insurance contracts issued | Assets for insurance acquisition cash flows |  |
Changes in insurance contracts for reconciliation by components [abstract] |  |
Opening insurance contract assets, beginning balance | 0 |
Opening insurance contract liabilities, beginning balance | (820) |
Opening insurance contract liabilities for account of segregated fund holders, beginning balance | 0 |
Net opening balance, beginning balance | (820) |
Net closing balance, ending balance | (878) | (820)
Closing insurance contract assets, ending balance | (11) | 0
Closing insurance contract liabilities, ending balance | (867) | (820)
Closing insurance contract liabilities for account of segregated fund holders, ending balance | 0 | 0
Analysis by measurement components | Insurance contracts issued |  |
Changes in insurance contracts for reconciliation by components [abstract] |  |
Opening insurance contract assets, beginning balance | (144) | (658)
Opening insurance contract liabilities, beginning balance | 355,418 | 342,853
Opening PAA insurance contract net liabilities, beginning balance | 12,577 | 11,981
Opening insurance contract liabilities for account of segregated fund holders, beginning balance | 114,143 | 110,216
Net opening balance, beginning balance | 481,994 | 464,392
CSM recognized for services provided | (2,697) | (2,162)
Change in risk adjustment for non-financial risk for risk expired | (1,430) | (1,620)
Experience adjustments | (532) | 152
Changes that relate to current services | (4,659) | (3,630)
Contracts initially recognized during the year | 104 | 253
Changes in estimates that adjust the CSM | 0 | 0
Changes in estimates that relate to losses and reversal of losses on onerous contracts | 777 | (162)
Changes that relate to future services | 881 | 91
Adjustments to liabilities for incurred claims | (12) | (32)
Changes that relate to past services | (12) | (32)
Insurance service result | (3,790) | (3,571)
Insurance finance (income) expenses | 2,612 | 24,306
Effects of movements in foreign exchange rates | 25,296 | (9,729)
Total changes in income and OCI | 24,118 | 11,006
Total cash flows | 3,840 | 2,081
Allocation from assets for insurance acquisition cash flows to groups of insurance contracts | 0 | 0
Acquisition cash flows incurred in the year | (8) | (8)
Change in PAA balance | 498 | 596
Movements related to insurance contract liabilities for account of segregated fund holders | 12,402 | 3,927
Net closing balance, ending balance | 522,844 | 481,994
Closing insurance contract assets, ending balance | (98) | (144)
Closing insurance contract liabilities, ending balance | 383,322 | 355,418
Closing PAA insurance contract net liabilities, ending balance | 13,075 | 12,577
Closing insurance contract liabilities for account of segregated fund holders, ending balance | 126,545 | 114,143
Insurance finance (income) expenses |  |
Insurance finance (income) expenses, per disclosure above | 2,612 | 24,306
Analysis by measurement components | Insurance contracts issued | PAA |  |
Changes in insurance contracts for reconciliation by components [abstract] |  |
Insurance finance (income) expenses | 725 | 868
Insurance finance (income) expenses |  |
Insurance finance (income) expenses, per disclosure above | 725 | 868
Insurance finance (income) expenses, per disclosure in note 6 (f) | 6,631 | 24,992
Analysis by measurement components | Insurance contracts issued | Cash flow hedges |  |
Insurance finance (income) expenses |  |
Reclassification of derivative | (52) | 3
Analysis by measurement components | Insurance contracts issued | Cash flow hedges | PAA |  |
Insurance finance (income) expenses |  |
Reclassification of derivative | 0 | 0
Analysis by measurement components | Insurance contracts issued | Fair value hedges |  |
Insurance finance (income) expenses |  |
Reclassification of derivative | 3,333 | (120)
Analysis by measurement components | Insurance contracts issued | Fair value hedges | PAA |  |
Insurance finance (income) expenses |  |
Reclassification of derivative | 13 | (65)
Analysis by measurement components | Insurance contracts issued | Estimates of PV of future cash flows |  |
Changes in insurance contracts for reconciliation by components [abstract] |  |
Opening insurance contract assets, beginning balance | (416) | (1,827)
Opening insurance contract liabilities, beginning balance | 310,807 | 297,967
Opening PAA insurance contract net liabilities, beginning balance | 12,712 | 12,125
Opening insurance contract liabilities for account of segregated fund holders, beginning balance | 114,143 | 110,216
Net opening balance, beginning balance | 437,246 | 418,481
CSM recognized for services provided | 0 | 0
Change in risk adjustment for non-financial risk for risk expired | 0 | 0
Experience adjustments | (532) | 152
Changes that relate to current services | (532) | 152
Contracts initially recognized during the year | (4,043) | (3,295)
Changes in estimates that adjust the CSM | (459) | 1,585
Changes in estimates that relate to losses and reversal of losses on onerous contracts | 770 | (174)
Changes that relate to future services | (3,732) | (1,884)
Adjustments to liabilities for incurred claims | (8) | (28)
Changes that relate to past services | (8) | (28)
Insurance service result | (4,272) | (1,760)
Insurance finance (income) expenses | 2,317 | 22,340
Effects of movements in foreign exchange rates | 21,946 | (8,405)
Total changes in income and OCI | 19,991 | 12,175
Total cash flows | 3,840 | 2,081
Allocation from assets for insurance acquisition cash flows to groups of insurance contracts | (6) | (5)
Acquisition cash flows incurred in the year | 0 | 0
Change in PAA balance | 489 | 587
Movements related to insurance contract liabilities for account of segregated fund holders | 12,402 | 3,927
Net closing balance, ending balance | 473,962 | 437,246
Closing insurance contract assets, ending balance | (490) | (416)
Closing insurance contract liabilities, ending balance | 334,706 | 310,807
Closing PAA insurance contract net liabilities, ending balance | 13,201 | 12,712
Closing insurance contract liabilities for account of segregated fund holders, ending balance | 126,545 | 114,143
Insurance finance (income) expenses |  |
Insurance finance (income) expenses, per disclosure above | 2,317 | 22,340
Analysis by measurement components | Insurance contracts issued | Risk adjustment for non-financial risk |  |
Changes in insurance contracts for reconciliation by components [abstract] |  |
Opening insurance contract assets, beginning balance | 141 | 512
Opening insurance contract liabilities, beginning balance | 22,697 | 25,750
Opening PAA insurance contract net liabilities, beginning balance | 626 | 605
Opening insurance contract liabilities for account of segregated fund holders, beginning balance | 0 | 0
Net opening balance, beginning balance | 23,464 | 26,867
CSM recognized for services provided | 0 | 0
Change in risk adjustment for non-financial risk for risk expired | (1,430) | (1,620)
Experience adjustments | 0 | 0
Changes that relate to current services | (1,430) | (1,620)
Contracts initially recognized during the year | 952 | 1,180
Changes in estimates that adjust the CSM | (1,866) | (3,859)
Changes in estimates that relate to losses and reversal of losses on onerous contracts | 7 | 12
Changes that relate to future services | (907) | (2,667)
Adjustments to liabilities for incurred claims | (4) | (4)
Changes that relate to past services | (4) | (4)
Insurance service result | (2,341) | (4,291)
Insurance finance (income) expenses | (59) | 1,646
Effects of movements in foreign exchange rates | 1,866 | (779)
Total changes in income and OCI | (534) | (3,424)
Total cash flows | 0 | 0
Allocation from assets for insurance acquisition cash flows to groups of insurance contracts | 0 | 0
Acquisition cash flows incurred in the year | 0 | 0
Change in PAA balance | 65 | 21
Movements related to insurance contract liabilities for account of segregated fund holders | 0 | 0
Net closing balance, ending balance | 22,995 | 23,464
Closing insurance contract assets, ending balance | 144 | 141
Closing insurance contract liabilities, ending balance | 22,160 | 22,697
Closing PAA insurance contract net liabilities, ending balance | 691 | 626
Closing insurance contract liabilities for account of segregated fund holders, ending balance | 0 | 0
Insurance finance (income) expenses |  |
Insurance finance (income) expenses, per disclosure above | (59) | 1,646
Analysis by measurement components | Insurance contracts issued | CSM, Fair value |  |
Changes in insurance contracts for reconciliation by components [abstract] |  |
Opening insurance contract assets, beginning balance | 32 | 100
Opening insurance contract liabilities, beginning balance | 17,381 | 17,105
Opening PAA insurance contract net liabilities, beginning balance | 0 | 0
Opening insurance contract liabilities for account of segregated fund holders, beginning balance | 0 | 0
Net opening balance, beginning balance | 17,413 | 17,205
CSM recognized for services provided | (2,097) | (1,812)
Change in risk adjustment for non-financial risk for risk expired | 0 | 0
Experience adjustments | 0 | 0
Changes that relate to current services | (2,097) | (1,812)
Contracts initially recognized during the year | 2 | 0
Changes in estimates that adjust the CSM | 2,388 | 2,214
Changes in estimates that relate to losses and reversal of losses on onerous contracts | 0 | 0
Changes that relate to future services | 2,390 | 2,214
Adjustments to liabilities for incurred claims | 0 | 0
Changes that relate to past services | 0 | 0
Insurance service result | 293 | 402
Insurance finance (income) expenses | 233 | 244
Effects of movements in foreign exchange rates | 1,068 | (438)
Total changes in income and OCI | 1,594 | 208
Total cash flows | 0 | 0
Allocation from assets for insurance acquisition cash flows to groups of insurance contracts | 0 | 0
Acquisition cash flows incurred in the year | 0 | 0
Change in PAA balance | 0 | 0
Movements related to insurance contract liabilities for account of segregated fund holders | 0 | 0
Net closing balance, ending balance | 19,007 | 17,413
Closing insurance contract assets, ending balance | 100 | 32
Closing insurance contract liabilities, ending balance | 18,907 | 17,381
Closing PAA insurance contract net liabilities, ending balance | 0 | 0
Closing insurance contract liabilities for account of segregated fund holders, ending balance | 0 | 0
Insurance finance (income) expenses |  |
Insurance finance (income) expenses, per disclosure above | 233 | 244
Analysis by measurement components | Insurance contracts issued | CSM, Other |  |
Changes in insurance contracts for reconciliation by components [abstract] |  |
Opening insurance contract assets, beginning balance | 99 | 557
Opening insurance contract liabilities, beginning balance | 4,592 | 2,087
Opening PAA insurance contract net liabilities, beginning balance | 0 | 0
Opening insurance contract liabilities for account of segregated fund holders, beginning balance | 0 | 0
Net opening balance, beginning balance | 4,691 | 2,644
CSM recognized for services provided | (600) | (350)
Change in risk adjustment for non-financial risk for risk expired | 0 | 0
Experience adjustments | 0 | 0
Changes that relate to current services | (600) | (350)
Contracts initially recognized during the year | 3,193 | 2,368
Changes in estimates that adjust the CSM | (63) | 60
Changes in estimates that relate to losses and reversal of losses on onerous contracts | 0 | 0
Changes that relate to future services | 3,130 | 2,428
Adjustments to liabilities for incurred claims | 0 | 0
Changes that relate to past services | 0 | 0
Insurance service result | 2,530 | 2,078
Insurance finance (income) expenses | 121 | 76
Effects of movements in foreign exchange rates | 416 | (107)
Total changes in income and OCI | 3,067 | 2,047
Total cash flows | 0 | 0
Allocation from assets for insurance acquisition cash flows to groups of insurance contracts | 0 | 0
Acquisition cash flows incurred in the year | 0 | 0
Change in PAA balance | 0 | 0
Movements related to insurance contract liabilities for account of segregated fund holders | 0 | 0
Net closing balance, ending balance | 7,758 | 4,691
Closing insurance contract assets, ending balance | 148 | 99
Closing insurance contract liabilities, ending balance | 7,610 | 4,592
Closing PAA insurance contract net liabilities, ending balance | 0 | 0
Closing insurance contract liabilities for account of segregated fund holders, ending balance | 0 | 0
Insurance finance (income) expenses |  |
Insurance finance (income) expenses, per disclosure above | 121 | 76
Analysis by measurement components | Insurance contracts issued | Assets for insurance acquisition cash flows |  |
Changes in insurance contracts for reconciliation by components [abstract] |  |
Opening insurance contract assets, beginning balance | 0 | 0
Opening insurance contract liabilities, beginning balance | (59) | (56)
Opening PAA insurance contract net liabilities, beginning balance | (761) | (749)
Opening insurance contract liabilities for account of segregated fund holders, beginning balance | 0 | 0
Net opening balance, beginning balance | (820) | (805)
CSM recognized for services provided | 0 | 0
Change in risk adjustment for non-financial risk for risk expired | 0 | 0
Experience adjustments | 0 | 0
Changes that relate to current services | 0 | 0
Contracts initially recognized during the year | 0 | 0
Changes in estimates that adjust the CSM | 0 | 0
Changes in estimates that relate to losses and reversal of losses on onerous contracts | 0 | 0
Changes that relate to future services | 0 | 0
Adjustments to liabilities for incurred claims | 0 | 0
Changes that relate to past services | 0 | 0
Insurance service result | 0 | 0
Insurance finance (income) expenses | 0 | 0
Effects of movements in foreign exchange rates | 0 | 0
Total changes in income and OCI | 0 | 0
Total cash flows | 0 | 0
Allocation from assets for insurance acquisition cash flows to groups of insurance contracts | 6 | 5
Acquisition cash flows incurred in the year | (8) | (8)
Change in PAA balance | (56) | (12)
Movements related to insurance contract liabilities for account of segregated fund holders | 0 | 0
Net closing balance, ending balance | (878) | (820)
Closing insurance contract assets, ending balance | 0 | 0
Closing insurance contract liabilities, ending balance | (61) | (59)
Closing PAA insurance contract net liabilities, ending balance | (817) | (761)
Closing insurance contract liabilities for account of segregated fund holders, ending balance | 0 | 0
Insurance finance (income) expenses |  |
Insurance finance (income) expenses, per disclosure above | $ 0 | $ 0

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- 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 [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 105A -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_105A&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 109A -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_109A&doctype=Standard -URIDate 2024-03-27 + 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]; Classes of financial instruments [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2024-01-01 -Paragraph 52 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2024-en-r&anchor=para_52_a&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_35&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_99&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 105 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_105_a&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 104 -Subparagraph b -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_104_b_ii&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 104 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_104_a_i&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 104 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_104_a_ii&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 104 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_104_b&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 103 -Subparagraph b -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_103_b_iv&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 104 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_104_a&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 103 -Subparagraph b -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_103_b_iii&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 104 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_104_c&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 107 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_107&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 104 -Subparagraph a -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_104_a_iii&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 104 -Subparagraph b -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_104_b_iii&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 105 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_105_c&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_103&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 104 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_104&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 104 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_104_b_i&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 99 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_99_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 99 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_99_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 99 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_99_b&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 110 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_110&doctype=Standard -URIDate 2024-03-27 + 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 Finance (Income) Expenses (“IFIE”) + 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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