Page 163 - IC46 addendum
P. 163

Indian Accounting Standards

Claims development                           IG59–IG61

Credit risk, liquidity risk and market risk  IG62–IG65G

Credit risk                                  IG64A–IG65A

Liquidity risk                               IG65B–IG65C

Market risk                                  IG65D–IG65G

Exposures to market risk under embedded      IG66–IG70
derivatives

Key performance indicators                                IG71

IG EXAMPLES                                  after paragraph

1 Application of the definition of an insurance contract  IG2

2 Embedded derivatives                                    IG4

3 Unbundling a deposit component of a reinsurance contractIG5

4 Shadow accounting                                       IG10

5 Disclosure of claims development                        IG61

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