OCG-Industries Showcase · Cluster ⒇ Insurance and Prudential Reporting

Risk Adjustment
Attestation

Enter a risk adjustment position alongside the best estimate liability, the prior period figure, and a four-item disclosure checklist. This tool computes the risk adjustment ratio and period movement, checks the disclosed confidence level against a common range, and returns whether the position is attestable as a single derived result.

Data: IFRS 17 Insurance Contracts paras 37, 119 · no external data

Position STEP 1

Best Estimate Liability ($) Present value of expected future cash flows

Risk Adjustment ($) Compensation for bearing non-financial risk uncertainty

Prior Period Risk Adjustment ($) Same figure as reported last period

Disclosed Confidence Level (bp) Basis points, e.g. 7500 for 75 percent

Disclosure Checklist STEP 2

Estimation technique disclosed The technique used to determine the risk adjustment is disclosed

Confidence level disclosed The confidence level corresponding to the risk adjustment is disclosed

Diversification basis disclosed The extent of diversification benefit reflected is disclosed

Methodology unchanged from prior period No change in estimation methodology versus the prior period

Risk Adjustment Ratio

Basis points of best estimate liability

Period Movement

Attestable?

All four disclosure items present

Detail

Best estimate liability--

Risk adjustment--

Disclosed confidence level--

Confidence level in common range--

Disclosure items present--

Status--

Policy Mandate v2.0 · what is this?

Risk AdjustmentAttestation

Risk Adjustment
Attestation