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A set of insurance contracts resulting from the division of a portfolio of insurance contracts into, at a minimum, contracts issued within a period of no longer than one year and that, at initial recognition: (a)             are onerous, if any; (b) …

Cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows …

A contract under which one party (the issuer) accepts significant insurance risk from another party (the policyholder ) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event ) adversely affects the …

The following services that an entity provides to a policyholder of an insurance contract : (a)             coverage for an insured event (insurance coverage); (b)             for insurance contracts without direct participation features , the generation …

An insurance contract for which, at inception: (a)             the contractual terms specify that the policyholder participates in a share of a clearly identified pool of underlying items ; (b)             the entity expects to pay to the policyholder an …

An insurance contract that is not an insurance contract with direct participation features . …

Risk, other than financial risk , transferred from the holder of a contract to the issuer. …

An uncertain future event covered by an insurance contract that creates insurance risk . …

The amounts that an insurance contract requires the entity to repay to a policyholder in all circumstances, regardless of whether an insured event …

A financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a)             that are expected to be a significant portion …