Paragraphs 78-92 establish presentation requirements. Per public IFRS 17 abstract + IFRS Foundation Project Summary + Wikipedia + Big 4 Insurance Industry Insights (full IFRS 17 text NOT reproduced): Statement of Financial Position (Para 78-79) - entity presents on face of statement of financial position separately: portfolios of insurance contracts that are assets + portfolios of insurance contracts that are liabilities + portfolios of reinsurance contracts held that are assets + portfolios of reinsurance contracts held that are liabilities; carrying amount of group of insurance contracts measured at sum of (a) fulfilment cash flows + (b) contractual service margin. Statement of Financial Performance (Para 80-92) - entity presents in statement of profit or loss + OCI: Insurance Service Result (Insurance Revenue minus Insurance Service Expenses) + Insurance Finance Income or Expense; Income or expense from reinsurance contracts held presented separately or net. Insurance Revenue (Para 83-86): represents consideration entity expects to be entitled to in exchange for insurance contract services; recognised as entity provides services; includes release of CSM + change in risk adjustment for non-financial risk + expected claims + acquisition cash flow amortisation; does NOT include investment components (returned to policyholder); does NOT include amounts that relate to insurance components mentioned. Insurance Service Expenses: incurred claims + claims handling costs + benefits + insurance acquisition cash flows + losses on onerous contracts + amortisation of insurance acquisition cash flow assets. Insurance Finance Income or Expense: changes in carrying amount of group of insurance contracts arising from effect of time value of money + financial risk + their changes; entity policy choice OCI option per portfolio (P&L only OR P&L + OCI). Coordinates with IFRS 17 Para 78-92 + IAS 1 Presentation + Big 4 presentation guides + sectoral analyst expectations + comparability analysis. IFRS 17 Presentation applies.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.