PAA considerations

For the Premium Allocation Approach (PAA):

→ There is no CSM but a Loss Component (LC), must be included for onerous contract, and this cannot be offset by future profits so careful consideration must be given to the level of aggregation in an FCT scenario.

Does the above just mean that when we set up our FCT model we need to track onerous and non-onerous contracts separately, as favourable development or new issuance of profitable contracts should not reduce the LC?

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