changes in CSM/LC subsequent to initial recognition

adipelinoadipelino
in CIA.IFRS17-LRC

I understand the logic behind these 3 adjustments to the LC/CSM based on changes in underlying assumptions. What would happen in the remaining cases though?

If the onerous group becomes more onerous, would the LC be increased (or released less)?
If the non-onerous group becomes more profitable, would the CSM be increased (or released less)?

Or are these just going to be adjusted via the FCF?

Thanks!

Comments

  • Staff-T1Staff-T1

    If it is due to a change in facts and circumstances then:

    • LC would be increased
    • CSM would be increased
Sign In or Register to comment.