IFRS 17 Insurance Subledger

Enterprise GMM & PAA Standard: IFRS 17 (2023)

Regulatory accounting subledger for insurance contracts: Building Block Approach (BMA/GMM), Contractual Service Margin (CSM), Risk Adjustment, and automated double-entry GL journal posting.

Contractual Service Margin (CSM)

BZ$0.00

Amortized by coverage units to P&L

Risk Adjustment (RA)

BZ$0.00

Non-financial risk compensation reserve

Fulfillment Cash Flows (FCF)

BZ$0.00

Discounted present value of expected cash flows

Insurance Service Result

$0.00

Revenue vs. Incurred Claims & Expenses

Insurance Contract Groups (Cohorts)

Unit of account for IFRS 17 measurement, discounting, and CSM amortization

No insurance contract groups found

Create your first insurance portfolio group to begin tracking risk adjustment and CSM amortization.