The entity discloses its significant judgements and changes in them. In particular: the methods used to measure contracts and the processes for estimating inputs, with quantitative information about the inputs unless that is impracticable; any change of method, with the reason and the contracts affected; and how it separates changes in discretionary cash flows from other changes, determines the risk adjustment (including whether its change is split between the service result and finance), sets discount rates, identifies investment components, and weighs insurance coverage against investment-return or investment-related services. Where insurance finance income or expenses are disaggregated, it explains the methods for the amount taken to profit or loss. It discloses the confidence level behind the risk adjustment or, where another technique is used, that technique and the equivalent confidence level; and the yield curve or curves applied in discounting cash flows that do not depend on underlying items, given as weighted averages or narrow ranges where aggregated.
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