Question 9.20 - Embedded Derivatives

ChristoRoyerChristoRoyer
in CIA.IFRS17-IC

It is said that this is separated and subject to IFRS9. However, we need to adjust the cashflow to consider the behavior of the policyholder (risk of exercising the option). Isn't it contradictory? Do we consider them or not in IFRS17?

Comments

  • Staff-T1Staff-T1

    Embedded derivatives are considered under IFRS9 -> contractual options are that are not embedded derivatives are considered in the cash flows. Looks like a typo to me

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