1 Further information: IFRS 17 paragraphs 1, C1 and C34 IFRS 17 - - PDF document

▶
1 further information ifrs 17 paragraphs 1 c1 and c34
SMART_READER_LITE
LIVE PREVIEW

1 Further information: IFRS 17 paragraphs 1, C1 and C34 IFRS 17 - - PDF document

Oct 27, 2023 26 likes •199 views

1 Further information: IFRS 17 paragraphs 1, C1 and C34 IFRS 17 Basis for Conclusions paragraphs BC1-BC15 and BC402- BC404 2 3 4 Further information: IFRS 17 Appendix A definitions: Insurance contract Insurance risk Insured

slide-1
SLIDE 1

1

slide-2
SLIDE 2

2

Further information: IFRS 17 paragraphs 1, C1 and C34 IFRS 17 Basis for Conclusions paragraphs BC1-BC15 and BC402- BC404

slide-3
SLIDE 3

3

slide-4
SLIDE 4

4

slide-5
SLIDE 5

5

Further information: IFRS 17 Appendix A definitions:

  • Insurance contract
  • Insurance risk
  • Insured event
  • Policyholder

IFRS 17 paragraphs 1, 6 and B2-B30 Basis for conclusions of IFRS 17 paragraphs BC63-BC81

slide-6
SLIDE 6

Further information: IFRS 17 paragraph 7(a)-7(d) and 7(f)-7(g) IFRS 17 Basis for conclusions paragraphs BC66, BC87 and BC89- BC90

6

slide-7
SLIDE 7

Further information: IFRS 17 paragraphs 7(e), 8 and B29-B30 IFRS 17 Basis for Conclusions paragraphs BC65(b) and BC91-BC97

7

slide-8
SLIDE 8

8

Further information: IFRS 17 paragraphs 3(b), 29(b) and 60-70 IFRS 17 Appendix A definitions:

  • Insurance contract
  • Reinsurance contract

IFRS 17 Basis for Conclusions paragraphs BC296-BC315

slide-9
SLIDE 9

9

Further information: IFRS 17 paragraphs 3(c), 29(c) and 71 IFRS 17 Appendix A definition:

  • Investment contracts with discretionary participation features

IFRS 17 Basis for Conclusions paragraphs BC82-BC86

slide-10
SLIDE 10

10

Further information: IFRS 17 paragraph 2

slide-11
SLIDE 11

11

Further information: IFRS 17 paragraphs 10-13 and B31-B35 IFRS 17 Basis for Conclusions paragraphs BC98-BC114 IFRS 17 Illustrative Examples paragraphs IE42-IE55

slide-12
SLIDE 12

12

slide-13
SLIDE 13

13

Further information: IFRS 17 paragraph 32 IFRS 17 Appendix A definitions:

  • Fulfilment cash flows
  • Contractual service margin
  • Risk adjustment for non-financial risk

IFRS 17 Basis for Conclusions paragraphs BC16-BC21

slide-14
SLIDE 14

14

Further information: IFRS 17 paragraph 29

slide-15
SLIDE 15

15

Further information: IFRS 17 paragraph 78 IFRS 17 Basis for Conclusions paragraphs BC328-BC329 IFRS 17 Effects Analysis page 77

slide-16
SLIDE 16

16

Further information: IFRS 17 paragraphs 80, 83-85 and 87 IFRS 17 Basis for Conclusions paragraphs BC331-BC346 IFRS 17 Effects Analysis page 83

slide-17
SLIDE 17

17