IFRS 17 - Insurance Contracts 110-113: Insurance finance income or expenses and direct participation disclosures

The entity discloses its total insurance finance income or expenses (IFIE) and explains the figure, above all how it relates to the investment return on its assets, so that users can see where the finance income or expenses reported in profit or loss and in OCI come from. For direct participation contracts it describes what the underlying items consist of and gives their fair value; where it applies the B115 risk-mitigation option it shows how that choice affected the CSM adjustment in the current period; and where it switches the basis for disaggregating finance income or expenses under B135 it gives the reason, the adjustment made to each line item and the carrying amount, at the switch date, of the groups concerned.