OpenChainGraph Suite · ART-178 · Insurance, Actuarial & Prudential

IFRS 17 CSM Roll-Forward Validator

Validate the Contractual Service Margin roll-forward per IFRS 17 para 44–50. Computes closing CSM from opening balance, new business, interest accretion, experience adjustments, release to profit, and FX. Detects onerous contracts, loss components, and release excess. Mid node of the ifrs17-measurement-conformance chain. Zero network.

IFRS 17 para 44–50 CSM Insurance Zero PII W3C VC §13.11 v0.5.0
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Scope
Mid node of ifrs17-measurement-conformance chain (art-177→178→179). IFRS 17 para 44-50 governs the CSM roll-forward for GMM/BBA portfolios. The CSM represents unearned profit. Release to profit must not exceed the pre-release balance (release_excess = invalid). A negative computed closing CSM signals an onerous contract — the negative amount becomes a loss component and closing CSM resets to zero (para 48-50).
Presets
CSM Roll-Forward Inputs (reporting currency units)
Opening balance for the period.
CSM added from new business written.
Interest accretion on CSM (locked-in rate, para 44c).
Experience adjustments for future service (+ favourable, − adverse).
CSM released to P&L for services provided this period (must be ≥0).
FX translation differences (+ strengthening, − weakening).
Roll-Forward Results