Disaggregation of Reinsurance Contracts

AndrewLAndrewL
edited August 2023 in CIA.IFRS17-1

Hello,

Reinsurance and Insurance contracts are the lowest unit of account and cannot be disaggregated for the purpose of aggregating contracts into portfolios.

For Reinsurance Contract for multi-line, option 3 says to separate contracts into sub-contracts and to assign to portfolios.

Any input on the contradiction?

Thanks,
Andrew

Comments

  • Staff-T1Staff-T1

    Multi-line reinsurance contracts are more of a special case and is described in section 2.2 of the source

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