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Practice Exam - 2025-Fall
7
CIA.Bias
CIA.Territories
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OSFI.Reinsurance
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CAS Sample IFRS 17 Questions
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69
General
67
PRACTICE EXAM
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OSFI.MCT
60
CCIR.Instructions
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MSA.Ratios
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Dutil.FA
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46
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8
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6
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46
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27
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3
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27
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70
CIA.IFRS17
41
CIA.IFRS17-1
31
CIA.IFRS17-2
94
CIA.IFRS17-LRC
37
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26
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10
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8
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1
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8
ICA.Ch47
14
Harris.Tort
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Dav.NonPec
24
McD.Intro
32
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38
FSCO.PPA
5
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17
KPMG.RegOv
30
BCAR.Cdn
12
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13
AB.Auto
28
Frei.RskTrans
14
CIA.Reins
10
BK.Reins
24
Odo.FinReg
6
AB.TNC
9
Feld.RtAgs
5
OSFI.TargCap
6
CIA.Models
18
Morn.Pension
19
Baer.Intro
6
Marshall.Benefits
2
IFA.Solvency2
1
AAA.CrdSc
4
CIA.Mat
4
IBC.Code
26
PACICC.Comp
8
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11
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8
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27
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2
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1
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4
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6
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1
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6
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3
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OSFI.AR2
6
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ARCHIVE ----------------
1
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16
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78
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CAS.ATRA
9
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4
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3
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37
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46
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44
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2
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1
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2
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42
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3
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CIA.IFRS17-LRC
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Discussion List
Premium Received and Premium Receivable
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Example on Page 35 of Source
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LC
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MCT Expected L/R
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Method of Moment
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IFRS 17 LRC GMA and PAA at initial recognition for non-onerous contracts - should they be different?
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Onerous Contracts
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LRC at initial recognition
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CAS Sample #17
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Section 4.7: Coverage Units
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PAA - LRC at initial recognition
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LC at subsequent measurement
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DPAC amortization
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acquisition cash flows vs expense
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LRC under PAA - Alice's Example
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FCFs
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Calculating P/L from LRC and FCF
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CSM VS. LC
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Formula for FCF
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Reinsurance subsequent adjustments
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Accounting steps when a group is onerous
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PAA for onerous and non onerous groups
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