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 50Loss ComponentInsuranceZero PIIW3C VC §13.11
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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).