Orline SA offers a savings contract of 100,000 euros. On the policyholder's death, it pays the account balance plus 500 euros (scenario A). On accidental death before age 40, it additionally pays a lump sum of 60,000 euros (scenario B), whereas the present value of the fees collected on the contract is 8,000 euros (case data). Management judges that scenario B has commercial substance (management's judgement). Write a short note concluding on whether the insurance risk is significant, distinguishing rule, case facts and professional judgement.