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- 00:20, 1 April 2026 Wikilah admin talk contribs created page Internal:Training/IFRS17/The risk adjustment (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how discounting converts future cash flows into their present value, reflecting the time value of money. Now we build on that by turning to the next building block: the amount an insurer adds to its liability to compensate for the fact t...")