Third technical meeting of the insurance contracts transition resource group — summary of discussions

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08 Oct, 2018

The Transition Resource Group (TRG) for Insurance Contracts held its third technical meeting on 26-27 September 2018. We have published a newsletter summarising the discussions of this meeting.

During the meeting, the TRG discussed the following:

  • Insurance risk consequent to an incurred claim
  • Determining discount rates using a top-down approach
  • Commissions and reinstatement premiums in reinsurance contracts issued
  • Premium experience adjustments related to current or past service
  • Cash flows that are outside the contract boundary at initial recognition
  • Recovery of insurance acquisition cash flows
  • Premium waivers
  • Group insurance policies
  • Industry pools managed by an association
  • Annual cohorts for contracts that share in the return of a specified pool of underlying items

Please click to download our summary of the discussions at the meeting.

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