OpenChainGraph Suite · ART-448 · Insurance, Actuarial & Prudential

IFRS 17 Loss Component Roll-Forward Tracker

Track the IFRS 17 para 50 loss-component roll-forward across periods: opening balance, additional loss recognised on new onerous contracts, reversal from subsequent favourable experience (capped so it never reverses more than the available balance), other adjustments, and release to profit or loss (capped at the pre-release balance). Delta over the CSM roll-forward validator (art-178), which resets the loss component to a single period's shortfall only. Zero network.

IFRS 17 para 50 Loss Component Insurance Zero PII W3C VC §13.11
🔒 All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.
Scope
Consumes art-178 (CSM roll-forward validator). IFRS 17 para 50 requires the loss component of onerous contracts to be tracked separately from the CSM across subsequent periods, releasing to profit as coverage units are provided and reversing only up to the balance available. This node does not touch the CSM roll-forward itself; it is a downstream multi-period tracker for the loss component alone.
Presets
Loss Component Inputs (reporting currency units)
Opening loss component balance.
Additional loss recognised (new onerous contracts).
Reversal from favourable subsequent experience (capped at available balance).
Other adjustments (e.g. FX).
Release to P&L as coverage units are provided (capped at pre-release balance).
Roll-Forward Results







  

    
Ask your agent

    
  

  
Copy this paragraph into Claude, OpenClaw, or any MCP-aware agent to run this exact tool, with this sample, and verify the artifact.

  
Run the AINumbers MCP tool `track_ifrs17_loss_component_rollforward`. Task: Track the IFRS 17 loss-component roll-forward across periods: opening + additional - capped reversal + other_adj = pre-release; release capped at pre-release balance; closing floored at zero.
Synthetic sample input (policy_parameters): {"loss_component":{"opening_lc":100,"additional_lc":50,"reversal_lc":0,"release_to_pnl":0,"other_adj":0}}
Verify before trusting: call `verify_execution_hash` on mcp.ainumbers.co (https://mcp.ainumbers.co/mcp) with the returned execution_hash.
Return the ledger link https://ledger.ainumbers.co/ so a human can re-verify without contacting us.
PII rule: All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.
Open the tool with the sample prefilled: https://ainumbers.co/chaingraph/art-448-ifrs17-loss-component-tracker.html#p=v1.H4sIAAAAAAAA_wFpAJb_eyJsb3NzX2NvbXBvbmVudCI6eyJvcGVuaW5nX2xjIjoxMDAsImFkZGl0aW9uYWxfbGMiOjUwLCJyZXZlcnNhbF9sYyI6MCwicmVsZWFzZV90b19wbmwiOjAsIm90aGVyX2FkaiI6MH19LSxfGGkAAAA