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• 00:20, 1 April 2026 Wikilah admin talk contribs created page Internal:Training/IFRS17/The contractual service margin (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how the risk adjustment compensates the insurer for bearing uncertainty, and how it releases gradually as risk expires. Now we turn to the final building block, the one that captures the profit the insurer expects to earn from a group of contracts: the contractual service margin. 🎯 '''Objective.''' In this page, you will learn: * What the con...")