91If an entity transfers a group of insurance contracts or derecognises an insurance contract applying paragraph 77:

91 If an entity transfers a group of insurance contracts or derecognises an insurance contract applying paragraph 77:
(a) it shall reclassify to profit or loss as a reclassification adjustment (see AASB 18 Presentation and Disclosure in Financial StatementsAASB 101 Presentation of Financial Statements) any remaining amounts for the group (or contract) that were previously recognised in other comprehensive income because the entity chose the accounting policy set out in paragraph 88(b).
(b) it shall not reclassify to profit or loss as a reclassification adjustment (see AASB 18AASB 101) any remaining amounts for the group (or contract) that were previously recognised in other comprehensive income because the entity chose the accounting policy set out in paragraph 89(b).
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96 Paragraphs 41–43 of AASB 18 Paragraphs 29–31 of AASB 101 set out requirements relating to materiality and aggregation and disaggregation of information. Examples of characteristics aggregation bases that might be appropriate as a basis to disaggregate for information disclosed about insurance contracts are:
(a) type of contract (for example, major product lines);
(b) geographical area (for example, country or region); or
(c) reportable segment, as defined in AASB 8 Operating Segments.

Explanation of recognised amounts

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103 An entity shall separately disclose in the reconciliations required in paragraph 100 each of the following amounts related to services, if applicable:
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(c) investment components excluded from insurance revenue and insurance service expenses (combined with refunds of premiums unless refunds of premiums are disclosed presented as part of the cash flows in the period described in paragraph 105(a)(i)).
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Insurance finance income or expenses (paragraphs 87–92)

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B129 Paragraphs 88–89 require an entity to make an accounting policy choice as to whether to disaggregate insurance finance income or expenses for the period between profit or loss and other comprehensive income. An entity shall apply its choice of accounting policy to portfolios of insurance contracts. In assessing the appropriate accounting policy for a portfolio of insurance contracts, applying paragraph 13 of AASB 108 Basis of Preparation of Financial StatementsAccounting Policies, Changes in Accounting Estimates and Errors, the entity shall consider for each portfolio the assets that the entity holds and how it accounts for those assets.
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C2B AASB 18 Presentation and Disclosure in Financial Statements issued in June 2024 amended paragraphs 91, 96, 103, B129 and C3. An entity shall apply those amendments when it applies AASB 18.