Notes to the Financial Statements
5. Life insurance and investment contracts The Group’s life insurance activities are conducted through its registered life insurance company ClearView Life Assurance Limited. This section explains how ClearView Life Assurance measures its life insurance and investment contracts, including the methodologies and key assumptions applied.
It also details the key components of the profits that are recognised in respect of the life insurance contracts and the sensitivities of those profits to variations in assumptions.
5.1 Insurance and reinsurance contract accounting treatment
122 131
5.2 Significant judgements and estimates in applying AASB 17 135 5.3 Insurance revenue and expenses 139 5.4 Net investment result 140 5.5 Insurance contracts issued 145 5.6 Reinsurance contracts held 149 5.7 Capital adequacy
121
ClearView Wealth Limited
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