Thursday 20 June 2013
3
3A
3B
3C
3D
Cover note
Follow-up on unbundling - Part 3
Unit-linked follow-up issues
Simplified measurements
Residual margin for investment contracts with DPF
1A
1B
1C
1D
1E
1F
1G
Cash flows that arise as an insurer fulfils its existing insurance contract
Acquisition costs
Follow-up on unbundling - Part 2
Presentation
Presentation examples
Interest accretion residual/composite margins
Residual/Composite - current vs. locked-in discount rates
1
2
2A
2C
2D
2E
2F
2G
Transition
Business Combinations and Portfolio Transfers
Overview of proposed model for insurance contracts
Draft application guidance on cash flows
Foreign currency cash flow
Reinsurance - Follow up issues
Acquisition costs - recoverability
Draft application guidance for risk adjustment techniques
1-slides
Participating investment contracts
Risk adjustment techniques
Slide to accompany agenda paper 1
2B
2H
2I
Risk adjustment versus composite margin
Risk adjustment
Composite margin
Level of measurement
Follow-up on unbundling
Unbundling example
Scope: Financial guarantees
Scope: Fixed-fee service contracts
Disclosures
3AB-handout
3E
11A
11B
Application of risk adjustment and residual margin
Hand-out for papers 3A and 3B - Overview of Margins for Insurance Contracts
Discounting
Timetable for Board discussion
Contract boundaries
Recognition
6
6A
6B
6C
6D
6E
6F
6G
6H
6I
6J
6K
6L
Definition of an insurance contract
Scope
The role of timing in insurance risk
Option pricing and risk
Release of residual margins and recognition of revenue
Examples
Participating contracts: Follow-up
Timetable for Board discussions
Follow-up on risk adjustments
14
14A
14B
14C
14D
14E
14F
14G
Universal life insurance and other account-driven contracts
Variable and unit linked contracts - Separate accounts
Unbundling
Unbundling - Alternative view
Presentation of the performance statement
Targeted field test results
IASB/FASB project on insurance contracts - A technical update
SAC IC
Measurement objective and risk adjustment
Residual margins
Policyholder behaviour
7
7A
7B
7C
7D
7E
7F
16
Extra IASB/FASB meeting - Cover note
Measurement objective
Margins
Embedded derivatives
The use of other comprehensive income (OCI)
10
10A
10A-appA
10A-appB
10B
10C
10D
Participating contracts
APPENDIX A: Examples of participating contracts
APPENDIX B: Cases
Recognition of an insurance contract
Derecognition of insurance liabilities
Timetable for board discussion
4
4A
4B
4C
4D
Presentation of performance statement
Deposit floor for insurance contracts
13
13A
13B
Resolution of significant tentative decisions
17
17A
17B
17C
17D
17E
Measurement approach
Candidate measurement approaches - tabular comparison
Subsequent release of residual and composite margins
11
11C
11D
11E
Measurement approach for insurance contracts
Unearned premium models
10E
10F
Measurement approach for insurance contract
The updated IAS 37 model as a candidate for insurance contracts
Current exit price
Field testing
Timetable for Board discussions and working group meetings
16A
16B
Policyholder behaviour and contract boundaries
5
5A
5B
5C
5D
Residual and composite margins
Guidance on cash flows
Candidate measurement approaches
Comparison with preliminary views on Revenue Recognition
Nature of insurance contracts
Education session: Cover note
Education session: Overview of comments on the measurement attribute
Education session: Candidate measurement approaches
Education session: Candidate measurement approaches - tabular comparison
Education session: Candidate measurement approaches - example
Fulfilment value
Comparison between current exit value, current fulfilment value and value is use
Timetable
Overview of comments
Accounting for the whole contract? Some preliminary thoughts
Settlement value as a candidate measurement attribute: Some preliminary thoughts
Project plan
Insurance contracts - Policyholder accounting: Process