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EFRAG’s views on ED Insurance Contracts

EFRAG’s views on ED Insurance Contracts. Final comment letter 14 December 2010. EFRAG cover letter. More relevant information (Question 1). Fulfillment cash flows (Question 2). Discount rate (Question 3). Risk margin (Question 4). Risk margin (Question 5). Residual margin (Question6).

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EFRAG’s views on ED Insurance Contracts

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  1. EFRAG’s views on ED Insurance Contracts Final comment letter 14 December 2010

  2. EFRAG cover letter

  3. More relevant information (Question 1)

  4. Fulfillment cash flows (Question 2)

  5. Discount rate (Question 3)

  6. Risk margin (Question 4)

  7. Risk margin (Question 5)

  8. Residual margin (Question6)

  9. Acquisition costs (Question 7)

  10. Short duration contracts (Question 8)

  11. Contract boundary (Question 9)

  12. Discretionary Participating Features (Q10)

  13. Definition and scope (Question 11)

  14. Unbundling (Question 12)

  15. Presentation (Question 13)

  16. Disclosures (Question 14)

  17. Unit linked contracts (Question 15)

  18. Reinsurance (Question 16)

  19. Transition (Question 17)

  20. Other comments (Question18) Benefits and costs (Question19)

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