IFRS 17: CSM Working Party Findings (D3)

Dublin – 21 November 2019 

Wijdan Yousuf (Aon); James Thorpe (Deloitte); Clarence Er (Hymans Robertson) 

on behalf of the IFoA IFRS 17 CSM Working Party

• Introduction - …to the working party: background, aims, output to date, pipeline 
• Coverage units - Considerations and difficulties when determining coverage units
• Loss components - Comparing various methods of loss component amortisation
• Proportionate reinsurance contracts held
• Analysing the June 2019 Exposure Draft amendments
• Acknowledgements 
• Questions / comments