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This appendix is an integral part of IFRS 17 Insurance Contracts.

B1 This appendix provides guidance on the following:

(a) definition of an insurance contract (see paragraphs B2-B30);

(b) separation of components from an insurance contract (see paragraphs B31-B35);

(ba) asset for insurance acquisition cash flows (see paragraphs B35A-B35D);

(c) measurement (see paragraphs B36-B119F);

(d) insurance revenue (see paragraphs B120-B127);

(e) insurance finance income or expenses (see paragraphs B128-B136); and

(f) interim financial statements (see paragraph B137).

Definition of an insurance contract (Appendix A)