Inscrivez-vous ou connectez-vous pour rejoindre votre communauté professionnelle.
Embedded derivatives that meet the definition of an insurance contract or correspond to options to surrender insurance contractsfor a set amount (or based on a fixed amount and an interest rate) are not separately measured. All other embedded derivativesare bifurcated and booked at fair value when material if they are not considered as closely related to the host insurance contractand/or do not meet the definition of an insurance contract.
