Technical provisions under GMM, PAA and VFA — CSM mechanics, risk adjustment calibration, discount curve construction and transition approach selection.
Level of aggregation analysis and onerous contract identification.
Contractual service margin mechanics under GMM, PAA or VFA.
Methodology selection and calibration to a defensible confidence level.
Curve construction and the locking-in approach at initial recognition.
Life, health and general insurers implementing or operating IFRS 17, and finance teams preparing for their first year-end under the standard.
• Transition approach selection (full retrospective, modified retrospective, fair value)
• FRA-specific disclosure and reporting requirements
• Ongoing reporting-cycle support