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Inside the Numbers: How CSM Run-off, Risk Adjustment, and Onerous-Contract Testing Are Quietly Reshaping Earnings
May 21, 2026by Dr Dawkins Brown
Three IFRS 17 mechanics that most Caribbean boards do not yet fully understand — and which determine reported profits more than any underwriting decision Three IFRS 17 mechanics — the Contractual Service Margin run-off pattern, the risk adjustment calibration, and the onerous contract test — together drive the majority of reported insurance earnings under...
