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Insurance and Reinsurance contract Assets and Liabilities - Insurance Contracts in Analysis by Remaining Coverage and Incurred Claims (Detail) - CAD ($) $ in Millions | 12 Months Ended
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Dec. 31, 2024 | Dec. 31, 2023
Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [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 |
Insurance revenue |  |
Insurance revenue | (26,592) | $ (23,972)
Cash flows |  |
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 remaining coverage and incurred claims [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
Insurance revenue |  |
Expected incurred claims and other insurance service expenses | (14,340) | (13,165)
Change in risk adjustment for non-financial risk expired | (1,414) | (1,497)
CSM recognized for services provided | (2,697) | (2,162)
Recovery of insurance acquisition cash flows | (1,351) | (853)
Contracts under PAA | (6,790) | (6,295)
Insurance revenue | (26,592) | (23,972)
Insurance service expense |  |
Incurred claims and other insurance service expenses | 21,397 | 19,516
Losses and reversal of losses on onerous contracts (future service) | 882 | 90
Changes to liabilities for incurred claims (past service) | (2,605) | (1,878)
Amortization of insurance acquisition cash flows | 2,148 | 1,654
Net impairment of assets for insurance acquisition cash flows | 0 | 0
Insurance service expense | 21,822 | 19,382
Investment components and premium refunds | 0 | 0
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
Cash flows |  |
Premiums and premium tax received | 55,437 | 48,381
Claims and other insurance service expenses paid, including investment components | (42,433) | (38,425)
Insurance acquisition cash flows | (8,287) | (6,920)
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 | Assets for insurance acquisition cash flows |  |
Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [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) |
Cash flows |  |
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
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 | Liabilities for remaining coverage, excluding loss component |  |
Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract] |  |
Opening insurance contract assets, beginning balance | (201) | (659)
Opening insurance contract liabilities, beginning balance | 351,045 | 336,981
Opening insurance contract liabilities for account of segregated fund holders, beginning balance | 114,143 | 110,216
Net opening balance, beginning balance | 464,987 | 446,538
Insurance revenue |  |
Expected incurred claims and other insurance service expenses | (14,340) | (13,165)
Change in risk adjustment for non-financial risk expired | (1,414) | (1,497)
CSM recognized for services provided | (2,697) | (2,162)
Recovery of insurance acquisition cash flows | (1,351) | (853)
Contracts under PAA | (6,790) | (6,295)
Insurance revenue | (26,592) | (23,972)
Insurance service expense |  |
Incurred claims and other insurance service expenses | 0 | 0
Losses and reversal of losses on onerous contracts (future service) | 0 | 0
Changes to liabilities for incurred claims (past service) | 0 | 0
Amortization of insurance acquisition cash flows | 2,148 | 1,654
Net impairment of assets for insurance acquisition cash flows | 0 | 0
Insurance service expense | 2,148 | 1,654
Investment components and premium refunds | (23,554) | (19,080)
Insurance service result | (47,998) | (41,398)
Insurance finance (income) expenses | 2,645 | 24,268
Effects of movements in foreign exchange rates | 24,962 | (9,657)
Total changes in income and OCI | (20,391) | (26,787)
Cash flows |  |
Premiums and premium tax received | 55,437 | 48,381
Claims and other insurance service expenses paid, including investment components | 0 | 0
Insurance acquisition cash flows | (8,287) | (6,920)
Total cash flows | 47,150 | 41,461
Allocation from assets for insurance acquisition cash flows to groups of insurance contracts | (156) | (152)
Acquisition cash flows incurred in the year | 0 | 0
Movements related to insurance contract liabilities for account of segregated fund holders | 12,402 | 3,927
Net closing balance, ending balance | 503,992 | 464,987
Closing insurance contract assets, ending balance | (153) | (201)
Closing insurance contract liabilities, ending balance | 377,600 | 351,045
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 | 2,645 | 24,268
Insurance contracts issued | Liabilities for remaining coverage, loss component |  |
Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract] |  |
Opening insurance contract assets, beginning balance | 0 | 0
Opening insurance contract liabilities, beginning balance | 1,092 | 1,328
Opening insurance contract liabilities for account of segregated fund holders, beginning balance | 0 | 0
Net opening balance, beginning balance | 1,092 | 1,328
Insurance revenue |  |
Expected incurred claims and other insurance service expenses | 0 | 0
Change in risk adjustment for non-financial risk expired | 0 | 0
CSM recognized for services provided | 0 | 0
Recovery of insurance acquisition cash flows | 0 | 0
Contracts under PAA | 0 | 0
Insurance revenue | 0 | 0
Insurance service expense |  |
Incurred claims and other insurance service expenses | (105) | (320)
Losses and reversal of losses on onerous contracts (future service) | 882 | 90
Changes to liabilities for incurred claims (past service) | 0 | 0
Amortization of insurance acquisition cash flows | 0 | 0
Net impairment of assets for insurance acquisition cash flows | 0 | 0
Insurance service expense | 777 | (230)
Investment components and premium refunds | 0 | 0
Insurance service result | 777 | (230)
Insurance finance (income) expenses | 44 | 32
Effects of movements in foreign exchange rates | 115 | (38)
Total changes in income and OCI | 936 | (236)
Cash flows |  |
Premiums and premium tax received | 0 | 0
Claims and other insurance service expenses paid, including investment components | 0 | 0
Insurance acquisition cash flows | 0 | 0
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
Movements related to insurance contract liabilities for account of segregated fund holders | 0 | 0
Net closing balance, ending balance | 2,028 | 1,092
Closing insurance contract assets, ending balance | 5 | 0
Closing insurance contract liabilities, ending balance | 2,023 | 1,092
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 | 44 | 32
Insurance contracts issued | Liabilities for incurred claims | Products not under PAA |  |
Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract] |  |
Opening insurance contract assets, beginning balance | 56 | 7
Opening insurance contract liabilities, beginning balance | 5,609 | 5,857
Opening insurance contract liabilities for account of segregated fund holders, beginning balance | 0 | 0
Net opening balance, beginning balance | 5,665 | 5,864
Insurance revenue |  |
Expected incurred claims and other insurance service expenses | 0 | 0
Change in risk adjustment for non-financial risk expired | 0 | 0
CSM recognized for services provided | 0 | 0
Recovery of insurance acquisition cash flows | 0 | 0
Contracts under PAA | 0 | 0
Insurance revenue | 0 | 0
Insurance service expense |  |
Incurred claims and other insurance service expenses | 13,855 | 13,446
Losses and reversal of losses on onerous contracts (future service) | 0 | 0
Changes to liabilities for incurred claims (past service) | (12) | (31)
Amortization of insurance acquisition cash flows | 0 | 0
Net impairment of assets for insurance acquisition cash flows | 0 | 0
Insurance service expense | 13,843 | 13,415
Investment components and premium refunds | 20,835 | 17,148
Insurance service result | 34,678 | 30,563
Insurance finance (income) expenses | (85) | 15
Effects of movements in foreign exchange rates | 272 | (71)
Total changes in income and OCI | 34,865 | 30,507
Cash flows |  |
Premiums and premium tax received | 0 | 0
Claims and other insurance service expenses paid, including investment components | (34,776) | (30,706)
Insurance acquisition cash flows | 0 | 0
Total cash flows | (34,776) | (30,706)
Allocation from assets for insurance acquisition cash flows to groups of insurance contracts | 0 | 0
Acquisition cash flows incurred in the year | 0 | 0
Movements related to insurance contract liabilities for account of segregated fund holders | 0 | 0
Net closing balance, ending balance | 5,754 | 5,665
Closing insurance contract assets, ending balance | 56 | 56
Closing insurance contract liabilities, ending balance | 5,698 | 5,609
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 | (85) | 15
Insurance contracts issued | Liabilities for incurred claims | PAA | PAA Estimates of PV of future cash flows |  |
Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract] |  |
Opening insurance contract assets, beginning balance | 0 | (12)
Opening insurance contract liabilities, beginning balance | 10,445 | 10,877
Opening insurance contract liabilities for account of segregated fund holders, beginning balance | 0 | 0
Net opening balance, beginning balance | 10,445 | 10,865
Insurance revenue |  |
Expected incurred claims and other insurance service expenses | 0 | 0
Change in risk adjustment for non-financial risk expired | 0 | 0
CSM recognized for services provided | 0 | 0
Recovery of insurance acquisition cash flows | 0 | 0
Contracts under PAA | 0 | 0
Insurance revenue | 0 | 0
Insurance service expense |  |
Incurred claims and other insurance service expenses | 7,423 | 6,136
Losses and reversal of losses on onerous contracts (future service) | 0 | 0
Changes to liabilities for incurred claims (past service) | (2,391) | (1,605)
Amortization of insurance acquisition cash flows | 0 | 0
Net impairment of assets for insurance acquisition cash flows | 0 | 0
Insurance service expense | 5,032 | 4,531
Investment components and premium refunds | 2,719 | 1,932
Insurance service result | 7,751 | 6,463
Insurance finance (income) expenses | 689 | 848
Effects of movements in foreign exchange rates | 29 | (12)
Total changes in income and OCI | 8,469 | 7,299
Cash flows |  |
Premiums and premium tax received | 0 | 0
Claims and other insurance service expenses paid, including investment components | (7,657) | (7,719)
Insurance acquisition cash flows | 0 | 0
Total cash flows | (7,657) | (7,719)
Allocation from assets for insurance acquisition cash flows to groups of insurance contracts | 0 | 0
Acquisition cash flows incurred in the year | 0 | 0
Movements related to insurance contract liabilities for account of segregated fund holders | 0 | 0
Net closing balance, ending balance | 11,257 | 10,445
Closing insurance contract assets, ending balance | 1 | 0
Closing insurance contract liabilities, ending balance | 11,256 | 10,445
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 | 689 | 848
Insurance contracts issued | Liabilities for incurred claims | PAA | PAA Risk adjustment for non-financial risk |  |
Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract] |  |
Opening insurance contract assets, beginning balance | 0 | 0
Opening insurance contract liabilities, beginning balance | 625 | 602
Opening insurance contract liabilities for account of segregated fund holders, beginning balance | 0 | 0
Net opening balance, beginning balance | 625 | 602
Insurance revenue |  |
Expected incurred claims and other insurance service expenses | 0 | 0
Change in risk adjustment for non-financial risk expired | 0 | 0
CSM recognized for services provided | 0 | 0
Recovery of insurance acquisition cash flows | 0 | 0
Contracts under PAA | 0 | 0
Insurance revenue | 0 | 0
Insurance service expense |  |
Incurred claims and other insurance service expenses | 224 | 254
Losses and reversal of losses on onerous contracts (future service) | 0 | 0
Changes to liabilities for incurred claims (past service) | (202) | (242)
Amortization of insurance acquisition cash flows | 0 | 0
Net impairment of assets for insurance acquisition cash flows | 0 | 0
Insurance service expense | 22 | 12
Investment components and premium refunds | 0 | 0
Insurance service result | 22 | 12
Insurance finance (income) expenses | 44 | 11
Effects of movements in foreign exchange rates | 0 | 0
Total changes in income and OCI | 66 | 23
Cash flows |  |
Premiums and premium tax received | 0 | 0
Claims and other insurance service expenses paid, including investment components | 0 | 0
Insurance acquisition cash flows | 0 | 0
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
Movements related to insurance contract liabilities for account of segregated fund holders | 0 | 0
Net closing balance, ending balance | 691 | 625
Closing insurance contract assets, ending balance | 0 | 0
Closing insurance contract liabilities, ending balance | 691 | 625
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 | 44 | 11
Insurance contracts issued | Liabilities for incurred claims | PAA | Assets for insurance acquisition cash flows |  |
Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract] |  |
Opening insurance contract assets, beginning balance | 0 | (9)
Opening insurance contract liabilities, beginning balance | (820) | (796)
Opening insurance contract liabilities for account of segregated fund holders, beginning balance | 0 | 0
Net opening balance, beginning balance | (820) | (805)
Insurance revenue |  |
Expected incurred claims and other insurance service expenses | 0 | 0
Change in risk adjustment for non-financial risk expired | 0 | 0
CSM recognized for services provided | 0 | 0
Recovery of insurance acquisition cash flows | 0 | 0
Contracts under PAA | 0 | 0
Insurance revenue | 0 | 0
Insurance service expense |  |
Incurred claims and other insurance service expenses | 0 | 0
Losses and reversal of losses on onerous contracts (future service) | 0 | 0
Changes to liabilities for incurred claims (past service) | 0 | 0
Amortization of insurance acquisition cash flows | 0 | 0
Net impairment of assets for insurance acquisition cash flows | 0 | 0
Insurance service expense | 0 | 0
Investment components and premium refunds | 0 | 0
Insurance service result | 0 | 0
Insurance finance (income) expenses | 0 | 0
Effects of movements in foreign exchange rates | (21) | 7
Total changes in income and OCI | (21) | 7
Cash flows |  |
Premiums and premium tax received | 0 | 0
Claims and other insurance service expenses paid, including investment components | 0 | 0
Insurance acquisition cash flows | 0 | 0
Total cash flows | 0 | 0
Allocation from assets for insurance acquisition cash flows to groups of insurance contracts | 156 | 152
Acquisition cash flows incurred in the year | (193) | (174)
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 | (11) | 0
Closing insurance contract liabilities, ending balance | (867) | (820)
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

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 [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 assets for insurance acquisition cash flows. [Refer: Assets; Insurance contracts [domain]; Assets for insurance acquisition cash flows] + 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 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from amortisation of insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, 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 ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_103_b_ii&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 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 incurred claims and other incurred insurance service expenses. [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 i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_103_b_i&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims paid and other insurance service expenses paid for insurance contracts issued, excluding insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, 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 -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_105_a_iii&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from insurance acquisition cash flows. 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: 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 -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_105_a_ii&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 expenses. [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 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_103_b&doctype=Standard -URIDate 2024-03-27 + Details
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- References No definition available. + 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 investment components excluded from insurance revenue and insurance service expenses (combined with refunds of premiums unless refunds of premiums are presented as part of the cash flows in the period described in paragraph 105(a)(i) of IFRS 17). [Refer: Description of approach used to determine investment components; 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 c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_103_c&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from premiums received for insurance contracts issued. [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 -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_105_a_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 The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision of services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 80 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_80_a&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 106 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_106&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_a_ii&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of insurance revenue recognised in the period related to the allocation of the portion of the premiums that relate to the recovery of insurance acquisition cash flows. [Refer: Insurance revenue; Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_106_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of insurance revenue recognised in the period related to the change in the risk adjustment for non-financial risk, as specified in paragraph B124(b) of IFRS 17. [Refer: Insurance revenue; 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 106 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_106_a_ii&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of insurance revenue recognised in the period related to the contractual service margin recognised in profit or loss because of the transfer of insurance contract services in the period, as specified in paragraph B124(c) of IFRS 17. [Refer: Insurance revenue; Contractual service margin [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph a -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_106_a_iii&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of insurance revenue recognised in the period related to the insurance service expenses incurred during the period measured at the amounts expected at the beginning of the period, as specified in paragraph B124(a) of IFRS 17. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_106_a_i&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of insurance revenue recognised in the period related to other amounts, if any, for example experience adjustments for premium receipts other than those that relate to future service, as specified in paragraph B124(d) of IFRS 17. [Refer: Insurance revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph a -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_106_a_iv&doctype=Standard -URIDate 2024-03-27 + 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 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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