21 paragraphs found in AASB 17
… the insured event is the discovery of a loss during the term of the contract, even if that loss arises from an event … the insured event is an event that occurs during the term of the contract, even if the resulting loss is discovered after the end of the contract term. …
… by an entity’s customary business practices. Contractual terms include all terms in a contract, explicit or implied, but an entity shall disregard terms that have no commercial substance (ie no discernible …
… single premium fixed annuities compared with regular term life assurance) would not be expected to have similar …
… The terms of some insurance contracts without direct … accordingly adjusts the contractual service margin. To determine how to identify a change in discretionary cash … of the contract the basis on which it expects to determine its commitment under the contract; for example, …
… regardless of whether it arises because of contractual terms or because the entity exercises discretion, and …
… If the terms of an insurance contract are modified, for example by … are satisfied. The exercise of a right included in the terms of a contract is not a modification. The conditions are that: (a) if the modified terms had been included at contract inception: (i) …
… An entity may choose to determine the matters in paragraph C21 using: (a) … supportable information for what the entity would have determined given the terms of the contract and the market conditions at the date …
… of AASB 17, the entity might place more weight on long-term estimates than on short-term fluctuations; and (ii) adjust those data …
… a group: (a) include payments arising from the terms of existing contracts to policyholders of contracts in …
… for which, at inception: (a) the contractual terms specify that the policyholder participates in a share …