9 paragraphs found in AASB 4
… If an insurer’s liability adequacy test meets the minimum requirements of paragraph 16 , the test is applied at the level of aggregation specified in that test. If its liability adequacy test does not meet those …
… If an insurer applies a liability adequacy test that meets specified minimum requirements, this … minimum requirements are the following: (a) The test considers current estimates of all contractual cash … embedded options and guarantees. (b) If the test shows that the liability is inadequate, the entire …
… accounting policies do not require a liability adequacy test that meets the minimum requirements of paragraph 16 . …
… shall disclose that fact. Applying the liability adequacy test ( paragraphs 15–19 ) to such comparative information …
… in advance. To do this, it applies the liability adequacy test described in paragraphs 15–19 of this Standard. If this …
… accounting policies do not require a liability adequacy test that meets the minimum requirements of paragraph 16 , …
… as a liability, it shall apply the liability adequacy test in paragraphs 15–19 to the whole contract (ie both the …
… (b) shall carry out the liability adequacy test described in paragraphs 15–19 . (c) shall …
… policyholder if an insured event occurs. liability adequacy test An assessment of whether the carrying amount of an …