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

IFRS 17 - Insurance Contracts 128-129: Sensitivity analysis for insurance and market risks

The entity gives a sensitivity analysis of the effect on equity and on profit or loss had risk variables shifted, at the reporting date, by amounts judged reasonably possible. For insurance risk the analysis is shown both before and after the effect of reinsurance held, and for each market risk, set out so as to explain how the sensitivities of the contracts relate to those of the financial assets held. It also gives the methods and assumptions used, and any changes to them with the reasons. An entity that uses a different sensitivity analysis to manage its risks may present that one instead, explaining the method, its main parameters and assumptions, what it aims to show and where it falls short.

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