(paragraphs 34-35 and B61-B71 of IFRS 17)

BC158 This section discusses which cash flows should be included in the expected value of cash flows, including:

(a) cash flows that arise from future premiums (see paragraphs BC159-BC164);

(b) deposit floors (see paragraphs BC165-BC166);

(c) cash flows over which the entity has discretion (see paragraphs BC167-BC170);

(ca) cash flows relating to policyholder taxes (see paragraph BC170A);

(d) cash flows that affect or are affected by cash flows to policyholders of other contracts (see paragraphs BC171-BC174);

(e) insurance acquisition cash flows (see paragraphs BC175-BC184K); and

(f) pre-recognition cash flows other than insurance acquisition cash flows (see paragraphs BC184L–BC184N).