A deeper dive on IFRS17

This presentation is the second in a series of IFRS 17 talks prepared jointly by the SAI life and non-life IFRS17 working groups. It builds on the introductory session in November 2018 and includes the following:

• High-level update on IFRS 17 developments
• Deep dive on the General Measurement Model ("GMM", also referred to as the Building Block Approach or "BBA"), specifically:
  • Present value of future cashflows, including discount rate considerations
  • Risk adjustment
  • Contractual service margin ("CSM") and example walk-through
  • Profit emergence
  • Coverage units

It is suitable for both Life and Non-Life members.





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