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- 00:26, 1 April 2026 Wikilah admin talk contribs created page Internal:Training/IFRS17/Grouping contracts (Created page with "{{Internal:Training/IFRS17/nav-dropdown}} 🔗 '''Recall.''' In the previous page, you learned how the contractual service margin locks away unearned profit on day one and releases it over the coverage period as the insurer delivers service. Now we build on that by asking a crucial upstream question: which contracts should be measured together in the first place? 🎯 '''Obje...")