(paragraphs 33-35 and B36-B71 of IFRS 17)

BC147 This section discusses the requirements of IFRS 17 relating to how an entity estimates the future cash flows, including:

(a) the unbiased use of all reasonable and supportable information available without undue cost or effort (see paragraphs BC148-BC152);

(b) estimates that are consistent with available market information (see paragraphs BC153-BC154);

(c) current estimates at the reporting date (see paragraphs BC155-BC156); and

(d) explicit estimates (see paragraph BC157).

Unbiased use of all reasonable and supportable information available without undue cost or effort (paragraphs 33(a) and B37-B41 of IFRS 17)