IFRS 17 - Insurance Contracts
Disclosure (paragraphs 93 to 132) – IFRS 17 - Insurance Contracts

IFRS 17 - Insurance Contracts 127: Concentrations of risk

The entity discloses the concentrations of risk arising from in-scope contracts, explaining how it identifies them and the common feature behind each one, for example the kind of insured event, the industry, the region or the currency. Concentrations of financial risk can come from interest-rate guarantees that bite at the same level across many contracts, and from non-financial concentrations, for instance writing product liability cover for companies in which the entity also holds investments.

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