CERTYNEX IFRS ACADEMY

How is the carrying amount of a group of insurance contracts made up at the end of a period?

Of the sum of the liability for remaining coverage and the liability for incurred claims.

Of the liability for remaining coverage, less the liability for incurred claims.

Of the sum of premiums received and claims paid since the group was issued.

Of the contractual service margin, plus the risk adjustment for non-financial risk.