Aktuar Contr I IFRS4119 Dr. Ruprecht Witzel; HS 08 8. Liability Adequacy Test For investment contracts with DPF, the treatment of the DPF depends on w
{"Image DocumentName": "8. Liability Adequacy Test", "Image ImageDescription": "For investment contracts with DPF, the treatment of the DPF depends on whether the DPF is entirely classified as a liability or whether the DPF is classified in part or in total as a separate component of equity. According to \u00a7 35 (a) IFRS 4, for investment contracts with DPF, which is classified entirely as a liability, the procedure is the same as for insurance contracts; i.e. The LAT is made for the whole contract, i.e. for the guaranteed part together with the DPF. The amount according to IAS 39 for the guaranteed part need not be calculated. Dr. Ruprecht Witzel; HS 08.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}