IFRS 17: Risk Adjustment
07 December 2017
This paper focuses on the choice of calculation methodology for the Risk Adjustment (RA) that forms part of the Fulfilment Cash Flows under the General Model in IFRS 17. Specifically, this paper covers a summary of the guidance issued in IFRS 17 in respect of the RA, an overview of possible approaches to calculating the RA, a summary of the relative benefits of each approach and some general considerations.