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AASB 17 Insurance Contracts - July 2017
131For credit risk that arises from contracts within the scope of AASB 17, an entity shall disclose:
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131 For credit risk that arises from contracts within the scope of AASB 17, an entity shall disclose:
(a) the amount that best represents its maximum exposure to credit risk at the end of the reporting period, separately for insurance contracts issued and reinsurance contracts held; and
(b) information about the credit quality of reinsurance contracts held that are assets.
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