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General Model Examples: Part B

  • Michael Winkler,
  • Sunil K. Kansal

摘要

Global Insurance Ltd., a premier insurance company specializing in life insurance, is actively working on the implementation of IFRS 17. As they navigate the complexities of this new standard, the company is tasked with the role of determining the fulfilment cash flows and outlining the Contractual Service Margin (CSM) for a particular group of insurance policies, experiencing a change in the mortality rates and lapse rates.