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- 00:20, 1 April 2026 Wikilah admin talk contribs created page Internal:Training/IFRS17/Discounting (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how fulfilment cash flows are estimated: the insurer identifies every future cash inflow and outflow within the contract boundary, weights them by probability, and keeps the assumptions current. Now we build on that by exploring why those future cash flows cannot simply be added up at face value, and how dis...")