- DefinitionThe yield used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17. Underlying items are items that determine some of the amounts payable to a policyholder. Underlying items can comprise any items; for example a reference portfolio of assets, the net assets of the entity, or a specified subset of the net assets of the entity.
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 17
-IssueDate 2025-01-01
-Paragraph 120
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2025-en-r&anchor=para_120&doctype=Standard
-URIDate 2025-03-27
| Name: |
ifrs-full_YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems |
| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
dtr-2022:percentItemType |
| Balance Type: |
na |
| Period Type: |
instant |