Aktuar Contr I IFRS4131 Dr. Ruprecht Witzel; HS 08 12. Discretionary Participation Feature The decision of whether a contract contains a DPF or not is
{"Image DocumentName": "12. Discretionary Participation Feature", "Image ImageDescription": "The decision of whether a contract contains a DPF or not is made at the inception of the contract; a reassessment is possible at each valuation date, but one should be aware of the consequences; so there is the tendency not to change the classification. The result of the decision depends on. the likelihood that an additional benefit is paid. the amount of the additional benefit. the fact that the insurer is free to decide. which amount will be paid as an additional benefit. and. at what point in time the additional benefit will be paid. Dr. Ruprecht Witzel; HS 08.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}