CERTYNEX IFRS ACADEMY

Which movements appear in the reconciliation of the contractual service margin of a group between opening and closing? More than one answer is possible.

The effect of new contracts added to the group.

Interest accretion, calculated at the current discount rate at the closing date.

Interest accretion, calculated at the group's original rate.

The amount released to profit or loss for services provided.

The group's currency exchange differences, which are left out of the reconciliation.