Reserve of discretionary participation features

NameReserveOfDiscretionaryParticipationFeatures
Namespacehttp://xbrl.ifrs.org/taxonomy/2017-03-09/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Reserve of discretionary participation featuresenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
A component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Riżerva ta’ karatteristiċi ta’ parteċipazzjoni diskrezzjonarjamthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Komponent ta’ ekwità li jirriżulta minn karatteristiċi ta’ parteċipazzjoni diskrezzjonarja. Il-karatteristiċi ta’ parteċipazzjoni diskrezzjonarja huma drittijiet kuntrattwali sabiex wieħed jirċievi, bħala suppliment għall-benefiċċji garantiti, benefiċċji addizzjonali: (a) li x’ aktarx ikunu porzjon sinifikanti mill-benefiċċji kuntrattwali totali; (b) li l-ammont u t-twaqqit tagħhom ikunu kuntrattwalment fid-diskrezzjoni tal-emittent; u (c) li jkunu kuntrattwalment ibbażati fuq: (i) il-prestazzjoni ta’ grupp speċifiku ta’ kuntratti jew tip speċifiku ta’ kuntratt; (ii) redditi fuq l-investiment irrealizzati u/jew mhux irrealizzati fuq grupp speċifiku ta’ assi miżmuma mill-emittent; jew (iii) il-profitt jew it-telf tal-kumpanija, fond jew entità oħra li toħroġ il-kuntratt.mthttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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Related Parent Concepts

NameRelation TypeRole
ifrs-full:AccountingProfit
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario
ifrs-full:AccountingProfit
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment