Investor Presentaiton
Continuity in reporting | Focus on technical lines and fee-based businesses to
result in limited impacts
Our predominant P&C business will see limited reporting changes
Technical profitability to continue to be reported by Current and Prior Year
Combined ratio to remain on a Gross Earned Premiums basis
Limited changes
Combined ratio to remain
primary driver of reporting
L&S will show most of the reporting changes
Earnings reporting will primarily be based on the release of Contractual Service Margin
New Business Value and CSM stock rollforward to be key reporting indicators
CSM release pattern to reflect insurance services rendered over time
Main changes
Reporting to be based on CSM
Health will reflect a mix of P&C and L&S-like reporting
Short-term business will be reported similar to P&C, long-term to L&S
Asset Management is unaffected by IFRS17
Slight changes
Long-term to be driven by
CSM
No impact
No change in earnings
8
IFRS17 Presentation | November 3, 2022
All notes are on pages 38-41
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