CHINA LIFE INSURANCE CO LTD | CIK:0001268896 | 3

  • Filed: 4/25/2018
  • Entity registrant name: CHINA LIFE INSURANCE CO LTD (CIK: 0001268896)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1268896/000119312518130051/0001193125-18-130051-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1268896/000119312518130051/lfc-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001268896
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    • ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory

    2.14 Bonds payable

    Bonds payable primarily include subordinated debts. Subordinated debts are initially recognised at fair value and subsequently measured at amortised cost using the effective interest rate method. Amortised cost is calculated by taking into account any discount or premium at acquisition and transaction costs.