Paragraphs 93-132 establish disclosure requirements. Per public IFRS 17 abstract + IFRS Foundation Project Summary + Wikipedia + Big 4 Insurance Industry Insights (full IFRS 17 text NOT reproduced): Disclosure Objectives (Para 93-94) - enable users of financial statements to assess effect that insurance contracts have on entity financial position + financial performance + cash flows; entity discloses qualitative and quantitative information about: (a) amounts recognised in financial statements + (b) significant judgements + changes in those judgements made in applying IFRS 17 + (c) nature and extent of risks from insurance contracts. Amounts Recognised in the Financial Statements (Para 97-116): reconciliations of insurance contract balances from beginning to end of reporting period showing: opening balance + cash flows + insurance service expenses + insurance finance income/expense + changes in fulfilment cash flows + recognition of CSM + closing balance; reconciliations by group + by measurement model (GMM + PAA + VFA + reinsurance held). Significant Judgements (Para 117-120): methods used to measure insurance contracts + judgements relating to estimating fulfilment cash flows + identifying portfolios + groups + determining risk adjustment + discount rates + coverage units + amortisation of acquisition cash flow assets. Nature and Extent of Risks (Para 121-132): insurance risk concentrations + insurance risk sensitivity + financial risk (market + credit + liquidity) + risk sensitivity analyses + concentration of risk + claims development table; aligned with IFRS 7 Financial Instruments Disclosures where applicable. Data Quality and Granularity: actuarial data + accounting data integration + data validation + reconciliation between IFRS 17 + Solvency II + management reporting + multi-GAAP; data lineage + audit trail + master data management. Coordinates with IFRS 17 Para 93-132 + IFRS 7 + IAS 8 + Big 4 disclosure templates + comparative analysis + analyst expectations + sectoral peers + EFRAG ESRS where insurance contracts have ESG implications. IFRS 17 Disclosure applies.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.