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IFRS 17 — Insurance Contracts

Deloitte Touche Tohmatsu Guidance

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Recent Changes to the Deloitte Q&As in IFRS 17 Insurance ContractsQ&A IFRS 17: 2-1 — Separating Insurance Components of a Single Insurance ContractQ&A IFRS 17: 2-2 — Determining the Issuing Entity when Insurance Contracts are in the Industry Pool that is Managed by an AssociationQ&A IFRS 17: 6-1 — Do Loans with a Balance Waiver Upon Death, such as Equity-Release Mortgages, contain Insurance Risk?Q&A IFRS 17: 6-2 — When is Insurance Risk in an Equity-Release Mortgage Significant?Q&A IFRS 17: 9-1 — Meaning of ‘Related Counterparty’ in IFRS 17Q&A IFRS 17: 9-2 — When is it Necessary to Treat a Set or Series of Insurance Contracts as a Whole?Q&A IFRS 17: 10-EX-1 — Examples of Distinct and Non-Distinct Investment Components of an Insurance ContractQ&A IFRS 17: 11-1 — Accounting For Equity-Release Mortgage Under IFRS 17Q&A IFRS 17: 13-1 — Unit of Account For Assessing Significant Insurance RiskQ&A IFRS 17: 24-1 — Insurance Acquisition Cash Flows Expected to Be Recovered From Contracts Outside the Group Q&A IFRS 17: 24-EX-1 — Insurance Acquisition Cash Flows Expected to Be Recovered From Contracts Outside the Group — Direct Acquisition Cash Costs Allocated to a Group of Insurance Contracts — ExampleQ&A IFRS 17: 24-EX-2 — Insurance Acquisition Cash Flows Expected to Be Recovered From Contracts Outside the Group — Indirect Acquisition Cash Costs Allocated to a Portfolio of Groups of Insurance Contracts — ExampleQ&A IFRS 17: 27-1 — Ceding Commissions in Reinsurance Contracts IssuedQ&A IFRS 17: 30-1 — Foreign Currency Translation of the Contractual Service Margin Recognised in Profit or LossQ&A IFRS 17: 30-2 — Foreign Currency Translation of the Contractual Service Margin Recognised in the Statement of Financial Position at the End of the Reporting PeriodQ&A IFRS 17: 34-1 — Contract Boundary of Reinsurance Contracts HeldQ&A IFRS 17: 34-2 — Determining the Contract Boundary For Insurance Contracts that Include an Option to Add Insurance Coverage at a Future DateQ&A IFRS 17: 37-1 — Level At Which The Risk Adjustment For Non-Financial Risk Should Be Determined In An Industry Pool Managed By An AssociationQ&A IFRS 17: 39-1 — Does the Reference to a ‘Business Combination’ in IFRS 17.39 Include Business Combinations Under Common Control?Q&A IFRS 17: 55(b)(i)-1 — Meaning of ‘Premium Received’ When Applying the Premium Allocation ApproachQ&A IFRS 17: 55(b)(v)-1 — Estimation of Liability for Remaining Coverage When Insurance Coverage Services Have Been Provided During the Period but the Premium Is Expected to Be Received in the FutureQ&A IFRS 17: 59(b)-1 — Meaning of ‘Claims Incurred’ When Applying the Premium Allocation ApproachQ&A IFRS 17: 62(a)-1 — Contract Boundary of Proportionate Reinsurance Contracts HeldQ&A IFRS 17: 73-1 — Treatment of Changes in Estimates as a Result of Contract Modifications Not Meeting Derecognition Criteria For Contracts Accounted For Using the Premium Allocation ApproachQ&A IFRS 17: 73-EX-1 — Treatment of Changes in Estimates as a Result of Contract Modifications Not Meeting Derecognition Criteria For Contracts Accounted For Using The Premium Allocation Approach — ExampleQ&A IFRS 17: Appendix A-1 — Accounting For Insurance Risk that Arises as a Consequence of an Incurred ClaimQ&A IFRS 17: B11-1 — Can Terms in an Insurance or Investment Management Contract that Waive Premiums in Specified Circumstances Create Insurance Risk?Q&A IFRS 17: B64-1 — Sources of Constraints on an Entity’s Practical Ability to Reassess Risks and Set a Price or Level of Benefits That Fully Reflects Those RisksQ&A IFRS 17: B66(d)-1 — Inclusion of Training and Development Costs in the Estimate of Fulfilment Cash FlowsQ&A IFRS 17: B97(c)-1 — Should Premium Experience Adjustments Adjust the Contractual Service Margin or be Recognised Immediately in Profit or Loss?Q&A IFRS 17: B101-1 — Eligibility of the Variable Fee Approach for Participating Insurance Contracts When the Return Is Based on the Amortised Cost Measurement of the Underlying ItemsQ&A IFRS 17: B119-1 — How to Determine Coverage Units to Reflect the Services Provided Under a Group of Insurance Contracts Without Participating FeaturesQ&A IFRS 17: B119-2 — Methods for Determining the Amount of Coverage Units to Reflect Services Provided Under a Group of Insurance Contracts Without Participating FeaturesQ&A IFRS 17: B125-1 — Accounting For Changes in Insurance Acquisition Cash Flows Included in the Fulfilment Cash Flows of the Recognised Group of Insurance ContractsQ&A IFRS 17: B125-2 — Accounting For Non-Recoverable Insurance Acquisition Cash FlowsQ&A IFRS 17: B137-1 — Measurement of the Contractual Service Margin in the Interim and Annual Financial Statements when the Group and the Subsidiary have a Different Frequency of ReportingQ&A IFRS 17: C20-1 — Insurance Acquisition Cash Flows Incurred Before the Transition Date When the Fair Value Approach Is Applied