Ey cases

ifrs17-template/Constants/CalculationEngine.ipynb

@@ -22,7 +22,8 @@
                 "var projectName = \"ifrs17\";",
                 "\nvar environmentName = \"v1.3.0\";",
                 "\nvar notebookName = \"CalculationEngine\";",
-                "\nvar calculationEngine = $\"#!import \\\"//{projectName}/{environmentName}/{notebookName}\\\"\";"
+                "\nvar calculationEngine = $\"#!import \\\"//{projectName}/{environmentName}/{notebookName}\\\"\";",
+                "\ncalculationEngine = $\"#!import \\\"../../ifrs17/CalculationEngine\\\"\";"
             ],
             "metadata": {},
             "execution_count": 0,

ifrs17-template/Files/DataNodes/DataNodeParameters_FR_2020_12.csv

@@ -5,7 +5,8 @@ FR,2020,12
 @@SingleDataNodeParameter,,
 DataNode,PremiumAllocation,
 EY52BBA.1,1,
-EY52PPA.1,1,
+EY52BBA.2,1,
+EY52PAA.1,0,
 EY57G.1,1,
 EY58G.1,1,
 EY58G.2,1,

ifrs17-template/Files/DataNodes/DataNodeStates_FR_2020_12.csv

@@ -5,7 +5,8 @@ FR,2020,12
 @@DataNodeState,,
 DataNode,State,
 EY52BBA.1,Active,
-EY52PPA.1,Active,
+EY52BBA.2,Active,
+EY52PAA.1,Active,
 EY57G.1,Active,
 EY57R.1,Active,
 EY58G.1,Active,

ifrs17-template/Files/DataNodes/DataNodes_FR.csv

@@ -5,16 +5,17 @@ FR,,,,,,
 @@InsurancePortfolio,,,,,,
 SystemName,DisplayName,ContractualCurrency,LineOfBusiness,ValuationApproach,OciType,
 EY52BBA,52 BBA,EUR,MOT,BBA,,
-EY52PPA,52 PAA,EUR,MOT,PAA,,
+EY52PAA,52 PAA,EUR,MOT,PAA,,
 EY57G,57 Gross,EUR,MOT,BBA,,
 EY58G,58 Gross,EUR,MOT,BBA,,
 EY59G,59 Gross,EUR,MOT,BBA,,
 EY63G,63 Gross,EUR,MOT,BBA,,
 ,,,,,,
 @@GroupOfInsuranceContract,,,,,,
 SystemName,DisplayName,InsurancePortfolio,AnnualCohort,LiabilityType,Profitability,YieldCurveName
-EY52BBA.1,52 BBA,EY52BBA,2020,LRC,P,NoDiscount
-EY52PPA.1,52 PAA,EY52PPA,2020,LRC,P,NoDiscount
+EY52BBA.1,52 BBA EV,EY52BBA,2020,LRC,P,NoDiscount
+EY52BBA.2,52 BBA NOEV,EY52BBA,2020,LRC,P,NoDiscount
+EY52PAA.1,52 PAA,EY52PAA,2020,LRC,P,NoDiscount
 EY57G.1,57 Gross Profitable,EY57G,2020,LRC,P,NoDiscount
 EY58G.1,58 Gross Profitable,EY58G,2020,LRC,P,NoDiscount
 EY58G.2,58 Gross Onerous,EY58G,2020,LRC,O,NoDiscount

ifrs17-template/Files/Dimensions.csv

@@ -125,8 +125,8 @@ OA,Overdue Actuals,70,AoC,3,NotApplicable,,,,,,
 DA,Deferrable Actuals,80,AoC,7,NotApplicable,,,,,,
 A,Actuals,90,None,2,NotApplicable,,,,,,
 F,Factors,100,None,4,NotApplicable,,,,,,
-APA,Actuals,130,None,2,NotApplicable,,,,,,
-BEPA,Best Estimate of Present Value,140,None,4,NotApplicable,,,,,,
+BEPA,Best Estimate of Present Value To Csm,110,None,4,NotApplicable,,,,,,
+APA,Actuals To Csm,120,None,2,NotApplicable,,,,,,
 ,,,,,,,,,,,
 @@LiabilityType,,,,,,,,,,,
 SystemName,DisplayName,,,,,,,,,,
@@ -173,36 +173,51 @@ D,Changes in Balance,,10,,,,,,,,
 @@PnlVariableType,,,,,,,,,,,
 SystemName,DisplayName,Parent,Order,,,,,,,,
 TCI,Total Comprehensive Income,,0,,,,,,,,
-PNL,Profit and Loss,TCI,1,,,,,,,,
-OCI,Other Comprehensive Income,TCI,2,,,,,,,,
-ISR,Insurance Service Result,PNL,3,,,,,,,,
-IR,Insurance Revenue,ISR,4,,,,,,,,
-IR1,Premiums,IR,5,,,,,,,,
-IR2,Exc. Investment Components,IR,6,,,,,,,,
-IR3,CSM Amortization,IR,7,,,,,,,,
-IR4,Acquistion Expenses Amortization,IR,8,,,,,,,,
-IR5,Non-Financial LRC Changes (Exc. CSM Amortization),IR,9,,,,,,,,
-IR6,Exc. Experience Adjustment on Premiums,IR,10,,,,,,,,
-ISE,Insurance Service Expense,ISR,11,,,,,,,,
-ISE1,Reinsurance Premiums,ISE,12,,,,,,,,
-ISE2,Claims,ISE,13,,,,,,,,
-ISE3,Expenses,ISE,14,,,,,,,,
-ISE4,Commissions,ISE,15,,,,,,,,
-ISE5,Exc. Investment Components,ISE,16,,,,,,,,
-ISE6,Acquisition Expenses,ISE,17,,,,,,,,
-ISE7,Reinsurance CSM Amortization,ISE,18,,,,,,,,
-ISE8,LoReCo Release,ISE,19,,,,,,,,
-ISE9,Loss Component Release,ISE,20,,,,,,,,
-ISE10,Non-Financial Reinsurance LRC Changes (Exc. LC/LoReCo),ISE,21,,,,,,,,
-ISE11,Loss Component / LoReCo Changes (Exc. Releases),ISE,22,,,,,,,,
-ISE12,Non Financial LIC Changes,ISE,23,,,,,,,,
-IFIE,Insurance Finance Income/Expense,PNL,24,,,,,,,,
-IFIE1,Financial LRC Changes,IFIE,25,,,,,,,,
-IFIE2,Financial LIC Changes,IFIE,26,,,,,,,,
-IFIE3,FX Changes,IFIE,27,,,,,,,,
-OCI1,Financial LRC Changes,OCI,28,,,,,,,,
-OCI2,Financial LIC Changes,OCI,29,,,,,,,,
-OCI3,FX Changes,OCI,30,,,,,,,,
+PNL,Profit and Loss,TCI,100,,,,,,,,
+OCI,Other Comprehensive Income,TCI,200,,,,,,,,
+ISR,Insurance Service Result,PNL,300,,,,,,,,
+IR,Insurance Revenue,ISR,400,,,,,,,,
+ISE,Insurance Service Expense,ISR,500,,,,,,,,
+IFIE,Insurance Finance Income/Expense,PNL,600,,,,,,,,
+IR1,Premiums,IR,401,,,,,,,,
+IR2,Exc. Investment Components,IR,402,,,,,,,,
+IR3,CSM Amortization,IR,403,,,,,,,,
+IR4,Acquistion Expenses Amortization,IR,404,,,,,,,,
+IR5,Non-Financial LRC/LC Changes (Exc. CSM Amortization),IR,405,,,,,,,,
+IR6,Exc. Experience Adjustments,IR,406,,,,,,,,
+IR7,On Premiums,IR6,407,,,,,,,,
+IR77,Total,IR7,408,,,,,,,,
+IR78,To CSM,IR7,409,,,,,,,,
+IR79,To Financial Performance,IR7,410,,,,,,,,
+IR8,On Acquistion Expenses,IR6,411,,,,,,,,
+IR11,PAA Premiums,IR1,451,,,,,,,,
+IR12,Experience Adjustment on Premiums,IR1,452,,,,,,,,
+IR13,Expected Releases / Amortizations,IR,453,,,,,,,,
+IR14,FCF Locked-In Interest Rate Correction,IR,454,,,,,,,,
+ISE1,Reinsurance Premiums,ISE,501,,,,,,,,
+ISE2,Claims,ISE,502,,,,,,,,
+ISE3,Expenses,ISE,503,,,,,,,,
+ISE4,Commissions,ISE,504,,,,,,,,
+ISE41,Claim Expenses,ISE,505,,,,,,,,
+ISE5,Exc. Investment Components,ISE,506,,,,,,,,
+ISE6,Acquisition Expenses,ISE,507,,,,,,,,
+ISE7,Reinsurance CSM Amortization,ISE,508,,,,,,,,
+ISE8,LoReCo Release,ISE,509,,,,,,,,
+ISE9,Loss Component Release,ISE,510,,,,,,,,
+ISE10,Non-Financial Reinsurance LRC Changes (Exc. LC/LoReCo),ISE,511,,,,,,,,
+ISE11,Loss Component / LoReCo Changes (Exc. Releases),ISE,512,,,,,,,,
+ISE12,Non Financial LIC Changes,ISE,513,,,,,,,,
+ISE20,Reinsurance Revenue,ISE,520,,,,,,,,
+ISE21,Experience Adjustment on Premiums,ISE20,521,,,,,,,,
+ISE22,Expected Releases / Amortizations,ISE20,522,,,,,,,,
+ISE23,Exc. Investment Components,ISE20,523,,,,,,,,
+ISE24,FCF Locked-In Interest Rate Correction,ISE20,524,,,,,,,,
+IFIE1,Financial LRC/LC Changes,IFIE,601,,,,,,,,
+IFIE2,Financial LIC Changes,IFIE,602,,,,,,,,
+IFIE3,FX Changes,IFIE,603,,,,,,,,
+OCI1,Financial LRC Changes,OCI,201,,,,,,,,
+OCI2,Financial LIC Changes,OCI,202,,,,,,,,
+OCI3,FX Changes,OCI,203,,,,,,,,
 ,,,,,,,,,,,
 @@Profitability,,,,,,,,,,,
 SystemName,DisplayName,,,,,,,,,,
@@ -246,9 +261,9 @@ P2,End of March,0,3,30,,,,,,,
 P3,End of April,0,4,40,,,,,,,
 P4,End of May,0,5,50,,,,,,,
 P5,End of June,0,6,60,,,,,,,
-P6,End of July,0,7,70,,,,,,,,
-P7,End of August,0,8,80,,,,,,,,
-P8,End of September,0,9,90,,,,,,,,
+P6,End of July,0,7,70,,,,,,,
+P7,End of August,0,8,80,,,,,,,
+P8,End of September,0,9,90,,,,,,,
 P9,End of October,0,10,100,,,,,,,
 P10,End of November,0,11,110,,,,,,,
 P11,End of December,0,12,120,,,,,,,

ifrs17-template/Files/TransactionalData/Actuals_FR_2020_12.csv

@@ -5,6 +5,10 @@ FR,2020,12,,,
 DataNode,AocType,AmountType,EstimateType,AccidentYear,Value
 EY52BBA.1,CF,PR,A,,2000
 EY52BBA.1,CF,NIC,A,,-900
+EY52BBA.2,CF,PR,A,,2000
+EY52BBA.2,CF,NIC,A,,-900
+EY52PAA.1,CF,PR,A,,2000
+EY52PAA.1,CF,NIC,A,,-900
 EY57G.1,CF,PR,A,,1000
 EY57G.1,CF,NIC,A,,-900
 EY57R.1,CF,PR,A,,-300
@@ -15,4 +19,4 @@ EY58G.2,CF,PR,A,,210
 EY58G.2,CF,NIC,A,,-300
 EY58R.1,CF,PR,A,,-315
 EY58R.1,CF,NIC,A,,270
-EY63G.1,CF,PR,A,,-55
+EY63R.1,CF,PR,A,,-55

ifrs17-template/Files/TransactionalData/NominalCashflows_FR_2020_12.csv

@@ -9,6 +9,13 @@ EY52BBA.1,NIC,BE,EV,N,,0,0,0,0,0,0,0,0,0,0,0,0,-79.16666667,-79.16666667,-79.166
 EY52BBA.1,PR,BE,CL,C,,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0
 EY52BBA.1,NIC,BE,CL,C,,0,0,0,0,0,0,0,0,0,0,0,0,-79.16666667,-79.16666667,-79.16666667,-79.16666667,-79.16666667,-79.16666667,-79.16666667,-79.16666667,-79.16666667,-79.16666667,-79.16666667,-79.16666667
 EY52BBA.1,CU,P,CL,C,,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1
+EY52BBA.2,PR,BE,BOP,N,,2000,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0
+EY52BBA.2,NIC,BE,BOP,N,,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75
+EY52BBA.2,PR,BE,CL,C,,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0
+EY52BBA.2,NIC,BE,CL,C,,0,0,0,0,0,0,0,0,0,0,0,0,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75
+EY52BBA.2,CU,P,CL,C,,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1,-1
+EY52PAA.1,PR,BE,BOP,N,,2000,0,0,0,0,0,0,0,0,0,0,0,,,,,,,,,,,,
+EY52PAA.1,PR,BE,CL,C,,0,0,0,0,0,0,0,0,0,0,0,0,,,,,,,,,,,,
 EY57G.1,PR,BE,BOP,N,,1000,0,0,0,0,0,0,0,0,0,0,0,,,,,,,,,,,,
 EY57G.1,NIC,BE,BOP,N,,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,-75,,,,,,,,,,,,
 EY57G.1,,RA,BOP,N,,-5,-5,-5,-5,-5,-5,-5,-5,-5,-5,-5,-5,,,,,,,,,,,,

ifrs17-template/PracticalUseCases/SingleVsMultipleCsmSwitch/CsmSwitchReports.ipynb

@@ -293,13 +293,9 @@
                 "\n<br> One observes differences in the *Insurance Sevice Result* (ISE) and *Insurance Finance income/Expense* (IFIE) sections. These differences cancel out to produce the same value for *Profit and Loss*. The *Other Comprehensive Income* section reports the same figure in both scenarios. ",
                 "\n",
                 "\nDrilling down into the data granularity one can realize the source of the above mentioned differences. ",
-                "\n<br>  Let's start from the IFIE contribution (Financial contributions): ",
-                "\n- MZ 1.1 explicitly recognizes a contribution to Loss Component: this is the interest accretion on the Liability side of the Techinical Margin. Contrarily, MZ 1.2 does not recognizes any Loss Component. ",
-                "\n- MZ 1.1 reports a bigger figure for CSM than MZ 1.2: this is because in MZ 1.2 the interest on the Asset and on the Liability are both allocated to CSM and reported here as summed up (they carry opposite sign - check the CSM/LC report above).",
                 "\n",
-                "\nContinuing with the ISE contribution, one sees that both *Insurance Revenue* and *Insurance service Expense* carries a difference between the two scenarios. ",
-                "\n- The difference in *Insurance service Expense* is due to having explicitly allocated the New Business of the Techinical Margin to Loss Component. In this item the financial step (such as Interest Accretion (IA)) is excluded. Thus, because overall the Loss amounts to 0, the net effect of summing all the movements except IA result in $-$IA. This term cancels out the LC contribution reported in the Financial section. ",
-                "\n- The difference in *Insurance Revenue* is produced by the CSM contribution to the *Non Financial LRC changes*. The MZ 1.1 GIC includes here the Combined Liability AoC Step which takes into account the contribution of the IA computed on the New Business (Liability-like).",
+                "\n- MZ 1.1 explicitly recognizes a contribution to Loss Component. ",
+                "\n- MZ 1.1 reports a bigger figure for CSM changes (financial and non-financial) than MZ 1.2.",
                 "\n",
                 "\nIt is worth to mention that our choice of splitting between financial and non-financial contributions for all figures reported in the Financial Performance creates additional items (rows) that cancel out when aggregated. While for some it might be confusing and counter intuitive, for others this adds transparency. ",
                 "\nWe acknowledge that without this split for the Loss Component part, the Financial Performance would not report such items, producing the same final figures without explicit showing any Loss Component contribution.",
@@ -318,7 +314,21 @@
                 "\nfinancialPerformance.ReportingPeriod = (reportingYear, reportingMonth);",
                 "\nfinancialPerformance.ColumnSlices = new string[]{\"GroupOfContract\"};",
                 "\nfinancialPerformance.DataFilter = null;",
-                "\n(await financialPerformance.ToReportAsync) with { Height = 900, GroupDefaultExpanded = 3}"
+                "\n(await financialPerformance.ToReportAsync) with { Height = 900, GroupDefaultExpanded = 4}"
+            ],
+            "metadata": {},
+            "execution_count": 0,
+            "outputs": []
+        },
+        {
+            "cell_type": "code",
+            "source": [
+                "var financialPerformancealternative = ifrs17.FinancialPerformanceAlternative;",
+                "\nfinancialPerformancealternative.ReportingNode = \"CH\";",
+                "\nfinancialPerformancealternative.ReportingPeriod = (reportingYear, reportingMonth);",
+                "\nfinancialPerformancealternative.ColumnSlices = new string[]{\"GroupOfContract\"};",
+                "\nfinancialPerformancealternative.DataFilter = null;",
+                "\n(await financialPerformancealternative.ToReportAsync) with { Height = 900, GroupDefaultExpanded = 4}"
             ],
             "metadata": {},
             "execution_count": 0,