Delivered by the IFRS 17 Contractual Service Margin working party. Over the past two years, in the backdrop of an evolving standard, the IFRS 17 Contractual Service Margin (CSM) Working Party has been analysing the various approaches, impacts, and challenges that life insurers will need to carefully work through when calculating the CSM. Over the course of this time, the Working Party has amassed a strong global following by regularly sharing its findings on a number of topics — through LinkedIn articles, a Life Conference workshop, CPD sessions, and a contribution to the Actuary magazine. Coinciding closely with the issuance of final amendments to IFRS 17, the Working Party is now extremely pleased to present their sessional paper that will help unpack the complexity of issues that life insurers face when measuring the CSM — topics covered include coverage units, reinsurance contracts held, treatment of with-profits, and of course, the different transition approaches. Speakers: Wijdan Yousuf Brendon Thorpe Joanna Stansfield Kruti Malde Natalia Mirin Rob Walton Leong Tan