component d’una participació discrecional

Terminologia comptable de les NIIF

• ca
  component d’una participació discrecional
• es
  componente de participación discrecional
• fr
  élément de participation discrétionnaire
• en
  discretionary participation feature
• norma IFRS4
• A contractual right 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.