Aktuar Contr I IFRS4140 Dr. Ruprecht Witzel; HS 08 13. Embedded Derivatives According to the SAV, the embedded derivatives are not an issue for Swiss
{"Image DocumentName": "13. Embedded Derivatives", "Image ImageDescription": "According to the SAV, the embedded derivatives are not an issue for Swiss life products; the reasons are given in the two following statements. IN10 (a) reads as follow: The IFRS 4 clarifies that an insurer need not account for an embedded derivative separately at fair value if the embedded derivative meets the definition of an insurance contract Dr. Ruprecht Witzel; HS 08.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}