100An entity shall disclose reconciliations from the opening to the closing balances separately for each of:

100 An entity shall disclose reconciliations from the opening to the closing balances separately for each of:
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(c) the liabilities for incurred claims. For insurance contracts to which the premium allocation approach described in paragraphs 53–59 or 69–70A 70 has been applied, an entity shall disclose separate reconciliations for:
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101 For insurance contracts other than those to which the premium allocation approach described in paragraphs 53–59 or 69–70A 70 has been applied, an entity shall also disclose reconciliations from the opening to the closing balances separately for each of:
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103 An entity shall separately disclose in the reconciliations required in paragraph 100 each of the following amounts related to insurance 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 presented as part of the cash flows in the period described in paragraph 105(a)(i)).
104 An entity shall separately disclose in the reconciliations required in paragraph 101 each of the following amounts related to insurance services, if applicable:
(b) changes that relate to current service, ie:
(ii) the change in the risk adjustment for non-financial risk that does not relate to future service or past service; and
(iii) experience adjustments (see paragraphs B96(a), B97(c) and B113(a)), excluding amounts relating to the risk adjustment for non-financial risk included in (ii).
(c) ...
105 To complete the reconciliations in paragraphs 100–101, an entity shall also disclose separately each of the following amounts not related to insurance services provided in the period, if applicable:
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105A An entity shall disclose a reconciliation from the opening to the closing balance of assets for insurance acquisition cash flows recognised applying paragraph 28B. An entity shall aggregate information for the reconciliation at a level that is consistent with that for the reconciliation of insurance contracts, applying paragraph 98.
105B An entity shall separately disclose in the reconciliation required by paragraph 105A any impairment losses and reversals of impairment losses recognised applying paragraph 28E–28F.
106 For insurance contracts issued other than those to which the premium allocation approach described in paragraphs 53–59 has been applied, an entity shall disclose an analysis of the insurance revenue recognised in the period comprising:
(a) the amounts relating to the changes in the liability for remaining coverage as specified in paragraph B124, separately disclosing:
(ii) the change in the risk adjustment for non-financial risk, as specified in paragraph B124(b); and
(iii) the amount of the contractual service margin recognised in profit or loss because of the transfer of insurance contract services in the period, as specified in paragraph B124(c); and.
(iv) other amounts, if any, for example, experience adjustments for premium receipts other than those that relate to future service as specified in paragraph B124(d).
(b) the allocation of the portion of the premiums that relate to the recovery of insurance acquisition cash flows (see paragraph B125).
107 For insurance contracts other than those to which the premium allocation approach described in paragraphs 53–59 or 69–70A 70 has been applied, an entity shall disclose the effect on the statement of financial position separately for insurance contracts issued and reinsurance contracts held that are initially recognised in the period, showing their effect at initial recognition on:
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109 For insurance contracts other than those to which the premium allocation approach described in paragraphs 53–59 or 69–70A 70 has been applied, an entity shall disclose an explanation of when it expects to recognise the contractual service margin remaining at the end of the reporting period in profit or loss, either quantitatively, in appropriate time bands, or by providing qualitative information. Such information shall be provided separately for insurance contracts issued and reinsurance contracts held.
109A An entity shall disclose quantitatively, in appropriate time bands, when it expects to derecognise an asset for insurance acquisition cash flows applying paragraph 28C.
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