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IFRS 17

Årsredovisning (IFRS 17) Finansinspektione

Försäkringsstandarden IFRS 17 (Försäkringsavtal/Insurance Contracts) publicerades den 18 maj 2017. I juni 2020 beslutade International Accounting Standards Board (IASB) om ändringar av standarden. Enligt beslutet ska den omarbetade standarden tillämpas från och med 1 januari 2023. Standarden planeras att antas av EU under 2021 Vad är IFRS 17? Den nya standarden för redovisning av försäkringskontrakt, IFRS 17 Insurance Contracts, publicerades i maj 2017 av IASB. Genom införandet av IFRS 17 är IASB:s mål att öka transparensen och jämförbarheten i redovisningen av försäkringskontrakt IFRS 17 replaces IFRS 4 and sets out principles for the recognition, measurement, presentation and disclosure of insurance contracts within the scope of IFRS 17. In June 2020, the Board issued Amendments to IFRS 17. The objective of the amendments is to assist entities implementing the Standard, while not unduly disrupting implementation or diminishing the usefulness of the information provided by applying IFRS 17 IFRS 17 (International Financial Reporting Standard) kommer att medföra väsentliga förändringar i redovisningen av försäkringsavtal. De nya reglerna syftar till att åstadkomma en högre grad av transparens i den finansiella rapporteringen i en bransch vars redovisning ofta har sagts vara en svart låda IFRS 17 requires entities to identify portfolios of insurance contracts, which comprise contracts that are subject to similar risks and are managed together. Each portfolio of insurance contracts issued shall be divided into a minimum of three groups: A group of contracts that are onerous at initial recognition, if any

IFRS 17 - Är du redo för IFRS 17 försäkringskontrakt

IFRS 17 påverkar försäkringsbolag som tillämpar full IFRS i koncernredovisningen. Nuvarande IFRS 4 riktar sig till försäkringsbolag och är en vägledning kring redovisningen av försäkringsavtal. Framöver kommer betydande förändringar att ske när IFRS 4 ersätts av IFRS 17, Försäkringsavtal. Finansinspektionen har infört. IFRS 17 will fundamentally change the accounting by all entities that issue insurance contracts and investment contracts with discretionary participation features. The standard applies to annual periods beginning on or after 1 January 2021, with earlier application permitted i IFRS 17 Försäkringsavtal är nu i princip klar och förväntas publiceras av IASB i maj 2017, med tillämpning från 1 januari 2021. Många svenska försäkringsföretag har redan börjat analysera vilka effekter standarden kommer att få på deras finansiella rapporter, om systemstödet är tillräckligt, vilket utbildingsbehov man har samt hur man kommer att kommunicera med företagets intressenter IFRS 17 is an International Financial Reporting Standard that was issued by the International Accounting Standards Board in May 2017. It will replace IFRS 4 on accounting for insurance contracts and has an effective date of 1 January 2023 • IFRS 17 includes specific disclosure requirements for groups of insurance contracts in force on transition, where simplifications on transition affect the measurements in the financial statements. The effect on insurance revenue and the contractual service margin (CSM) and judgements applied in determining the transition amounts should b

IFRS - IFRS 17 Insurance Contract

  1. IFRS 17. IFRS 17 is the newest IFRS standard for insurance contracts and replaces IFRS 4 on January 1st 2022. It states which insurance contracts items should by on the balance and the profit and loss account of an insurance company, how to measure these items and how to present and disclose this information
  2. IFRS 17, en ny standard för redovisning och värdering av försäkringsavtal, och ersätter nuvarande IFRS 4, publicerades ursprungligen i maj 2017 med ikraftträdande år 2021. Under 2019 genomförde IASB ytterligare en konsultation av IFRS 17, vilken omfattade ett antal ändringsförslag av standarden inklusive ett förslag på en senareläggning av ikraftträdandet till 1 januari 2022
  3. IFRS 17 is a complex standard. It covers accounting for a wide range of contracts that insurers issue globally. The degree of change compared to existing practice will vary based on existing accounting policies and the types of business insurers write. However, the change will be significant for nearly
  4. Consequently, IFRS 17 will enable investors, analysts and others to make better economic decisions using transparent and timely information about the risks from, and variability in, obligations arising from insurance contracts. IFRS 17 requires a company to recognise profits as it delivers insurance services, rather than when it receive
  5. IFRS 17 is effective for annual reporting periods beginning on or after 1 January 2022, which represents a delay of 1 year from the original effective date of 1 January 2021 which was set when the Standard was first published. This delay was recommended by the IASB at a meeting in 2018, the summary of which can be found here
  6. IFRS (International Financial Reporting Standards) är ett principbaserat regelverk. Ett regelverk kan vara regelbaserat eller principbaserat. I ett strikt regelbaserat regelverk finns det omfattande, konkreta regler som objektivt kan, och ska, följas. Genom de detaljerade reglerna är inslaget av bedömningar begränsat

Verzekeraars die rapporteren onder IFRS dienen vanaf 2022 volgens de nieuwe IFRS 17-standaard te rapporteren. Deze standaard betekent een fundamentele wijziging in de waardering van verzekeringsverplichtingen, met grote gevolgen voor de huidige financiële verslaglegging en bedrijfsvoering IFRS 17 for insurers. Much more than an accounting issue. The implementation of IFRS 17 is a major challenge for the insurance industry, fundamentally changing accounting, actuarial and reporting practices and significantly impacting the supporting systems and processes. Secondary impacts will affect tax, products and investments IFRS 17 was released in May 2017 and it is a comprehensive standard. The standard replaces IFRS 4 (Insurance Contracts) - an interim standard - which currently permits a wide variety of practice IFRS kräver tid och resurser och vi hjälper er med den spetskompetens som ni behöver. Våra IFRS-specialister förklarar alla aspekter av regelverket, förändringar och konsekvenser för ditt företags finansiella rapportering. Som Sveriges ledande redovisningsspecialister vet vi vad som är på gång och hur det kommer att påverka er

IFRS 17 innehåller nya regler om värdering av försäkringsavtal, innehavda återförsäkringsavtal (reinsurance contracts held) och vissa investeringsavtal. Värderingarna sker gruppvis. Motivet till grupperingsreglerna är att vinster och förluster ska redovisas i rätt rapporteringsperiod.1 IFRS 17. IFRS 17 will fundamentally change the accounting for all entities that issue contracts within the scope of the standard for insurance contracts. The issuers of insurance contracts will need to use consistent measurement models based on current assumptions at a more granular level. Both the income statement and balance sheet will change IFRS 17 Insurance Contracts is set out in paragraphs 1-132 and appendices A-D. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time that they appear in the Standard. Definitions of other terms are given in the Glossary for IFRS Standards

IFRS 17 Deloitte Sverig

IASB (International Accounting Standards Board) publicerade den 18 maj en komplett redovisningsstandard för försäkringsavtal, IFRS 17. Den principbaserade IFRS 17 introducerar många nya begrepp och ett helt nytt sätt att värdera försäkringstekniska avsättningar, vilket i grunden kommer att förändra försäkringsföretagens resultatrapportering och verksamhetsstyrning. EFRAG has finalised its due process around IFRS 17 and submitted its Final Endorsement Advice on IFRS 17 Insurance Contracts including the June 2020 Amendments to the European Commission. The Final Endorsement Advice includes the assessment of IFRS 17 against the 'True and Fair View'-criteria and the assessment of whether IFRS 17 is conducive to the European public good under IFRS 17 timelines. This begs the question: what milestones should be included on the 2021 critical path? Focus on IFRS 17 compliance Delivering a robust and controlled environment to support reporting, disclosure and analysis under IFRS 17 must be the primary focus of your program in the run up to 2021 Additional business valu

IFRS 17 innebär en hel del huvudbry för försäkringsbolag. Bland de utmaningar som nämns är fastställande av diskonteringsräntor, hantering av återförsäkring, datakrav och ökad operationell komplexitet. Men framför allt är det regeln om annual cohorts som innebär att försäkringsbolag ska gruppera tecknade avtal i dagliga årskohorter som får försäkringsbranschen att svettas IFRS 17 is expected to raise a number of practical challenges for insurance companies. It is an accounting standard, but implementation will require a multi-disciplinary program with involvement from accounting, risk management, and actuarial teams. Contact an expert IFRS 17 disclosures can be produced for all measurement models at the lowest level of granularity, being the insurance contract level. We offer three types of solutions: Customizable IFRS 17 model library to be operated by the insurance company Aon's proprietary IFRS 17 model covers the basic functionalities to report under IFRS 17 The International Accounting Standards Board (IASB) has published a new standard, IFRS 17 'Insurance contracts'. The new standard requires insurance liabilities to be measured at a current fulfillment value and provides a more uniform measurement and presentation approach for all insurance contracts. These requirements are designed to achieve the goal of a consistent, principle-based. IFRS 17 shall be applied for annual reporting periods on or after 1 January 2023. If an entity applies IFRS 17 earlier, it shall disclose that fact. Early application is permitted for entities that apply IFRS 9 Financial Instruments on or before the date of initial application of IFRS 17

Finansinspektionen har lagt fram en preliminär plan för införandet av den nya redovisningsstandarden IFRS 17. FI skriver att man överväger att införa en implementeringstid på två år av föreskrifterna för juridisk person och onoterade försäkringsföretags koncernredovisningar. Det innebär att föreskrifterna tillämpas senast för räkenskapsår som inleds den 1 januari 2024 IFRS 17 risk sharing refers to the case when an insurance contract in one group includes conditions that affect the cash flows of policyholders in a different group (B67-71) 4. Take, for example, two policyholders that share the same pool of underlying assets, but A has a minimum guaranteed of 7% and B has a minimum guaranteed of 2% IFRS 17 signifies a major change in financial reporting for insurance companies. Less and less time left to prepare for the changes. The new IFRS 17 international financial reporting standard for insurance companies revolutionises the method of valuation and the principles of calculating profits and losses in each accounting period IFRS 17 is fast approaching. Let's be ready. As a background IFRS 17 is replacing IFRS 4 on insurance contracts. The project has lived for some 20 years already. Find out what's it all about and how it will impact the insurance business. The practise around the standard will still have to evolve once it is adopted

IFRS 17 is not just a new accounting standard. Its fundamental objective is to provide transparency and insight to the insurance business while identifying strengths and areas for improvement. Learn how to keep a long-term vision and achieve broader business value beyond the immediate demands of IFRS 17 IFRS 17 requires companies to report insurance contracts on the balance sheet as a total of the ful lment cash ows (using current estimates of the amount, timing, and uncertainty of cash ows and discount rates) and contractual service margin (CSM) at each reporting date IFRS 17 Insurance Contracts. IFRS 17 replaces IFRS 4 and sets out principles for the recognition, measurement, presentation and disclosure of insurance contracts within the scope of IFRS 17. In June 2020, the Board issued Amendments to IFRS 17. The objective of the amendments is to assist entities implementing the Standard, while not unduly. IFRS 17 significantly affects both operational (e.g. change management or data sourcing and system enhancements) and financial (e.g. shareholder, profit, tax or capital management) aspects of a business A challenging aspect of an IFRS 17 implementation program is striking the appropriate balance across these competing factors IFRS 17 is a principles-based accounting standard and allows for alternative accounting treatments. Under IFRS 17, changes in financial assumptions can alternatively be routed through Other Comprehensive Income (OCI) (for GMM contracts), instead of the Profit and Loss account, reducing volatilit

IFRS 17 Deloitte IFR

IFRS 17 - Mazars Group. Our insurance experts understand both the organisational and the technical issues around IFRS 17 and will bring agility, pragmatism and anticipation to create value in your transformation project. Ten years after the publication of the first discussion paper on insurance contracts, the new International Financial. IFRS 17 publicerades ursprungligen i maj 2017. Då var tanken att det skulle träda i kraft år 2021. Under 2019 genomförde IASB ytterligare en konsultation kring IFRS 17 med ett antal ändringsförslag av standarden — inklusive ett förslag på en senareläggning av ikraftträdandet till 1 januari 2022 IFRS 17 is a most challenging project. Trust and confidence in the solution provider are paramount in order to make a decision. We have developed this step-by-step process in order to demonstrate our capabilities through a PoC in a real-life environment with one of your most challenging IFRS 17 topics South African insurers when implementing IFRS 17. 50% of respondents to the latest PwC South African IFRS 17 survey say the integration of technology solutions is by far the most common challenge being faced by insurers.. South African insurers have all started their IFRS 17 programme plans in earnest and, with IFRS 17 delayed to 2023.

Milliman - The choices insurers face when implementing IFRS 17 (video) [Jun 2018] PwC - Reinsurance needs careful consideration [Jun 2018] Moody's Analytics: Calculating the IFRS 17 Risk Adjustment [Aug 2018] PwC - Insights to IFRS 17 - 4. Expected cash flows and contract boundary (video) [Aug 2018] PwC - Insights to IFRS 17 - 5 IFRS 17 implementation. IFRS 17 is the biggest insurance accounting change in decades. Our skilled team understands both the business and technical issues around IFRS 17 and can work with you to achieve compliance that's aligned with your finance transformation programs. Read mor Introduction IFRS 17 Insurance contracts - More than 20 years in development, IFRS 17 represents a complete overhaul of accounting for insurance contracts. The new standard applies a current value approach to measuring insurance contracts and recognises profit as insurers provide services and are released from risk IFRS 17 Insurance Contracts was issued by the International Accounting Standards Board (Board) on 18 May 2017. The Board has been undertaking a number of activities to support implementation of the Standard, and has established a Transition Resource Group.. The Board published some amendments to IFRS 17, including a deferral of the effective date of IFRS 17 by two years so that entities are. Moody's Analytics is a Category Leader in a new report from Chartis Research that evaluates leading vendors of insurance risk systems. The report's RiskTech Quadrants® for IFRS 17/LDTI compliance cover accounting systems, data management and reporting, and actuarial modeling, with Moody's Analytics earning Category Leader distinction in all three

IFRS 17 — Insurance Contracts - IAS Plu

IFRS 17 objectives: IFRS 17 is a complete overhaul of accounting for insurance contracts requiring changes to an organization's processes, policies and systems.Insurers would need to assess the impacts of IFRS 17 on their existing processes, policies and systems not just to make changes to comply with IFRS 17 but also looking at this as an opportunity to improve and refine the status quo IFRS 17 implementation: you have to question yourself over and over again. Daphné De Leval, vice chair of the Insurance Committee of the Actuarial Association of Europe, tells Cintia Cheong about the challenges of IFRS 17 implementation and how the experience of Solvency II helps

IFRS 17 - så hanterar du förändringarna Pw

  1. IFRS 17. The statutory requirements of IFRS 17 are forcing a massive disruption and ultimately a transformation within the insurance industry. No IFRS compliant insurer will be able to escape the profound changes in their operating model, accounting policies, and subsequent accounting system outputs and flows
  2. adopt IFRS 17 and IFRS 9 at the same time. 2. Scope of the standard Loan contracts Based on the amendments, an entity can now elect to apply either IFRS 17 or IFRS 9 to insurance contracts that provide insurance coverage only for the settlement of a policyholder's obligation created by the contract itself, for example,
  3. 1 IFRS 17 at a glance 2 1.1 Key facts 2 1.2 Key impacts 4 2 Overview 5 3 When to apply IFRS 17 6 3.1 Scope 6 3.2 Separating components from an insurance contract 20 4 Initial recognition 27 4.1 When to recognise a group of contracts 27 4.2 Insurance acquisition cash flows 28 5 The general measurement model - Overview 3
  4. IFRS 17 provides presentation options for Mutual entities as having either Residual Interest liabilities or Residual Interest equity in the financial statements. Some respondents noted that they would continue to have policyholders' equity under IFRS 17 similar to the treatment under IFRS 4 as such would not report any Residual Interest liability

IFRS 17 - så påverkas svenska bolag Pw

IFRS 17 applies to issued insurance and reinsurance contracts, reinsurance contracts held and investment contracts with a discretionary participation feature that are issued by an entity that also issues insurance contracts. Contracts may be grouped for accounting purposes IFRS 17 is set to come into effect Jan. 1, 2023, following a one-year transition period. Herkert said in the past, OSFI asked insurers to complete quantitative studies on a best-efforts. IFRS 17 Full retrospective approach - When insurers apply IFRS 17 for the first time, the transition provisions of IFRS 17 require full retrospective application. However, a modified retrospective approach or a fair value method are allowed under circumstances where the full retrospective approach is impracticable IFRS 17 will apply as from 1 January 2023. Depending on which stage of the IFRS 17 implementation process you are, Finalyse can help you with the gap analysis, the proof of concept, the development of the right tools and processes to meet the target operating model, your impact analysis, the parallel runs and the go-live launch

IFRS 17 Grouping Requirements and Data Challenges Level of aggregation IFRS 17 requires contracts to be organized into Portfolios, Cohorts, and Groups. Requires policy admin, general ledger, or other source system to be capable of XYZ (i.e. portfolio, cohort, and group) for each contract. This capability is not widely available in today's systems IFRS 17 bringer derfor en fundamental ændring af regnskabsaflæggelsen for forsikringsselskaber, der aflægger efter de internationale standarder. IFRS 17 kommer i kølvandet på andre ændringer af regnskabsstandarder såsom IFRS 9 - Finansielle Instrumenter og IFRS 15 - Omsætning fra kontrakter med kunder IFRS 17, on the other hand, aims to apply uniform accounting standards for all types of insurance (and reinsurance) contracts and also to reduce the gap between standards followed in insurance. IFRS 17 reporting will also be more transparent due to stringent disclosure requirements. Solvency II specifies the risk-free rate as well as liquidity. IFRS 17 Comply contains all the functionality required to achieve compliance for P&C Insurers, Life Insurers, and Reinsurers. It is easily integrated into existing finance and actuarial technology landscapes with minimum disruption and supports compliance under GMM, VFA and PAA.The solution also includes a subledger with a rich, highly granular data model that can serve as the foundation for.

IFRS 17 Försäkringsavtal (ersätter IFRS 4) - KPMG Sverig

NZ IFRS 17 - This version is effective for reporting periods beginning on or after1 Jan 2021 (early adoption permitted - includes consequential amendments to other standards) Date of issue: Aug 2017. Download. *Additional Material is restricted to those with NZ-assigned IP addresses only IFRS 17 is the first truly international, comprehensive accounting Standard for insurance, replacing IFRS 4 - an interim Standard that results in widely divergent practices. The IASB aimed for IFRS 17 to Total assets of listed IFRS insurers (in bring: US$ trillions)* Consistent accounting for all Europe - 87 companies 0.3 insurance contracts. SAS Solution for IFRS 17 is a comprehensive approach to accounting for insurance contracts, from data sources to reporting. Predefined data models; data and business rule management; calculations based on the Building Block Approach, the Premium Allocation Approach, and the Variable Fee approach as well as generation of postings, process management and governance will all help ensure success IFRS 17 introduces a new accounting approach for insurance contracts, replacing IFRS 4. IFRS 17 will be effective for annual reporting periods beginning on or after 1 January 2023, with earlier application permitted as long as IFRS 9 and IFRS 15 are also applied at the same time The Aptitude IFRS 17 Solution is the only product that offers: Proven ability to deliver large-scale, high-volume, multi-GAAP accounting - serving other major IFRS X change programs. Operational accounting credentials: used by leading global insurance companies. Out-of-the-box IFRS 17 project accelerators including: IFRS 17 accounting.

IFRS 17 là thay đổi kế toán bảo hiểm lớn nhất sau nhiều thập kỷ. Đội ngũ giỏi chuyên môn của chúng tôi hiểu rõ các vấn đề kinh doanh và kỹ thuật xung quanh IFRS 17 và có thể làm việc với doanh nghiệp để đạt được sự tuân thủ, phù hợp với các chương trình chuyển đổi tài chính của doanh nghiệp IFRS 17 In a Box. PwC Advisory spółka z ograniczoną odpowiedzialnością spółka komandytowa Write a review.

IFRS 17 Implementation. In May 2017, the International Accounting Standards Board (IASB) issued the International Financial Reporting Standard for insurance contracts (IFRS 17). After several rounds of discussions by the Transition Resource Group (TRG) and consultation with various stakeholders, the relevant amendments to IFRS 17 were finalized. Both IFRS 17 and LDTI will have a significant impact on financial performance, operational processes and data. To support new processes, insurers will need new actuarial calculations, a new structure of accounts and key performance indicators. Accounting and reporting systems must evolve to accommodate these changes Significance of IFRS 17. After almost 20 years in the making, the final International Financial Reporting Standard (IFRS) 17 Insurance Contracts was released in May 2017, marking one of the most significant developments in the insurance industry in recent years. IFRS 17 sets out how companies should value issued insurance (including reinsurance) contracts, typically an insurer's largest. IFRS 17 will fundamentally affect how investors regard insurers. It will change the profitability profiles of insurers between 2018 and 2023. If IFRS 17 isn't planned for the whole business, then insurers will wind up in trouble. The IASB has changed the effective date to 1 January 2023, therefore re-planning is required IFRS 17 requires that entities apply the Standard retrospectively (i.e. apply the measurement requirements to groups of insurance contracts as if IFRS 17had always applied) unless it is 'impracticable' for the entity to do so (as defined by IAS 8 Accounting Policies, Changes in Accounting Estimates and Changes in Accounting Policies)

IFRS 17 should be viewed as a basis to the assessment of executive compensation programmes . Rating agencies are not concerned with executive compensation schemes unless they have behavioural effects on the company's operating performance . They factor in insurance companies' seasonal behaviour supports the IFRS 17 Initiative in Willis Towers Watson. Dan's IFRS 17 related experience includes financial reporting framework development, IFRS 17 calculation engine implementation, developing and reviewing guidance notes/technical papers, and financial impact analysis using IFRS 17 calculation engine Milliman worldwide expertise. Milliman actuaries have been closely tracking the development of IFRS 17 over the last 20 years and have created this solution based on real-world implementation experience since 2017. We offer you a unique combination of global IFRS 17 expertise with local insurance product knowledge. Section 6

IFRS i fokus - IFRS 17 Försäkringsavtal Deloitte Sverig

  1. IFRS 17 In a Box PwC Advisory spółka z ograniczoną odpowiedzialnością spółka komandytowa. Webbappar (0 Klassificeringar) Write a review. Kontakta mig. Översikt Recensioner Information och support.
  2. Logiken i IFRS 17 tar sin utgångspunkt i vem som är mottagare av framtida kassaflöden och man kommer då fram till att försäkringsavtal i ömsesidiga bolag i sin helhet är skuld. Enligt föreslagen definition i IASB:s diskus­sionsunderlag (DP/2018/1) borde reserver i ömsesidiga bolag kunna utgöra eget kapital
  3. IFRS 17 implementation means making a long-term investment in a system that will be used for the next 10-15 years. I think it will be worth going for an integrated approach, based on an open and scalable platform. This should be designed to be able to manage both today's and possible future requirements of IFRS 17
17 Advanced Accounting: Segment Reporting - YouTube

The implementation of IFRS 17, the International Financial Reporting Standard that was issued by the International Accounting Standards Board, is estimated to cost the global insurance industry as much as $20 billion, according to a survey by Willis Towers Watson (WTW) IFRS 17 solves the comparison problems created by IFRS 4 by requiring all insurance contracts to be accounted for in a consistent manner, benefiting both investors and insurance companies. Insurance obligations will be accounted for using current values instead of historical cost, ending the practice of using data from when a policy was taken out IFRS17 is complex and many insurance firms feel there is a lack of understanding and training of this new accounting standard across their organisations. Ple.. In my last blog on IFRS 17, I spoke about the importance of involving auditors early on. In this blog I want to address the importance of tax considerations during the implementation of IFRS 17; after all, it's real money and in an environment where cash is king, that tends to get people's attention

IFRS 16 Leases - YouTubeIASB Plans Overhaul of Financial Definitions - CFO JournalIFRS 16 – Leases

Naturally IFRS 17 will have the most significant impact on insurance companies, however it is essential to note that the application of the standard is not limited to insurers. In accordance with IFRS 17.3, the standard will apply to all entities, as long as they issue contracts meeting the definition of an insurance contract As insurers work through their IFRS 17 projects, some are considering the Premium Allocation Approach (PAA) as a simpler and quicker way to reach compliance. However, many are finding that simpler doesn't necessarily mean simple and the approach may not meet their needs The IFRS 17 accounting standard is expected to cost the global insurance industry up to $20bn (£14bn) to implement, a survey by Willis Towers Watson (WTW) has uncovered. The poll of 312 insurers from 50 countries is believed to be the most comprehensive survey on IFRS 17 to date, and found that expected implementation costs vary significantly by company size IFRS 17 2 A company issues 500 contracts; there is information that 200 'identical' contracts are onerous (loss making), but the company expects that the 300 profitable 'identical' contracts will cover losses on the 200 onerous contracts. IFRS 17: Group A IFRS 17: Group B Example

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