Page 108 - IC46 addendum

General Insurance Accounts (IC-46)

c. The insurer can measure the risk component
(including any embedded surrender options)
separately.

d. a and b
e. b and c

12. Which statement is correct?
a. Unbundling is permitted, but not required, if

the insurer can measure the deposit
component separately but its accounting
policies require it to recognise all obligations
and rights arising from the deposit
component, regardless of the basis used to
measure those rights and obligations.
b. Unbundling is permitted, but not required, if
the insurer can measure the risk component
separately but its accounting policies require
it to recognise all obligations and rights
arising from the deposit component,
regardless of the basis used to measure
those rights and obligations.
c. Unbundling is permitted, but required, if the
insurer can measure the deposit component
separately but its accounting policies require
it to recognise all obligations and rights
arising from the deposit component,

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