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For members in P&C insurance

Draft Educational Note: IFRS 17 – Actuarial Considerations Related to P&C Reinsurance Contracts Issued and Held

The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) has prepared this draft educational note to summarize some of the accounting and actuarial implications affecting reinsurance contracts issued and reinsurance contracts held as a result of the upcoming implementation of the IFRS 17 requirements.

For any questions, contact Simon Guénette, Chair of the working group, or Houston Cheng.

Announcement Number2020-04(07168) April 29, 2020