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Pronouncements Definitions

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ONLY IN DEFINITIONS

ALL PARAGRAPHS

ONLY IN DEFINITIONS

12 paragraphs found in AASB 1023
Para 3
… the insured event is the discovery of a loss during the term of the contract, even if the 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. …
REVIEW IN PRONOUNCEMENT
Para 6.1
… objective rates that relate to the nature, structure and term of the future obligations. …
REVIEW IN PRONOUNCEMENT
Para 13.1.1
… Portfolio transfer is a term used to describe the process by which premiums and …
REVIEW IN PRONOUNCEMENT
Para 18.2
… Changes in Accounting Estimates and Errors explains the term “impracticable”. …
REVIEW IN PRONOUNCEMENT
Para 12.1.1
… that the cedant may not receive amounts due to it under the terms of the contract; and (b) that event has a reliably …
REVIEW IN PRONOUNCEMENT
Para 17.6.6
… , are discount rates, inflation rates, average weighted term to settlement from the claims reporting date, average … average claim size and expense rates. The insurer determines whether these assumptions shall be disclosed given …
REVIEW IN PRONOUNCEMENT
Para 19.2
… The following terms are defined in AASB 9 or AASB 132 and are used in this …
REVIEW IN PRONOUNCEMENT
Para 4.2.5
… be using the services of an insurance broker, the renewal terms could be agreed by both the insurer and policyholder …
REVIEW IN PRONOUNCEMENT
Para 17.7.5
… information about sensitivity, and information about those terms and conditions of insurance contracts that have a …
REVIEW IN PRONOUNCEMENT
Para 1
… of the Standard. It addresses the following issues: (a) the term ‘uncertain future event’ ( paragraphs 2-4 ); (b) …
REVIEW IN PRONOUNCEMENT

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