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EFRAG's Insights on Insurance Contracts: Key Commentary on Cash Flows, Margins, and Disclosure

Dive into EFRAG's comprehensive comment letter addressing key questions on insurance contracts such as cash flow considerations, risk margins, acquisition costs, and more. Gain valuable insights on evolving industry standards and practices.

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EFRAG's Insights on Insurance Contracts: Key Commentary on Cash Flows, Margins, and Disclosure

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Presentation Transcript

  1. EFRAG’s views on ED Insurance Contracts Final comment letter 14 December 2010

  2. EFRAG cover letter

  3. More relevant information (Question 1)

  4. Fulfillment cash flows (Question 2)

  5. Discount rate (Question 3)

  6. Risk margin (Question 4)

  7. Risk margin (Question 5)

  8. Residual margin (Question6)

  9. Acquisition costs (Question 7)

  10. Short duration contracts (Question 8)

  11. Contract boundary (Question 9)

  12. Discretionary Participating Features (Q10)

  13. Definition and scope (Question 11)

  14. Unbundling (Question 12)

  15. Presentation (Question 13)

  16. Disclosures (Question 14)

  17. Unit linked contracts (Question 15)

  18. Reinsurance (Question 16)

  19. Transition (Question 17)

  20. Other comments (Question18) Benefits and costs (Question19)

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