Smluvní servisní marže dle standardu IFRS 17 - Pojistné smlouvy

The thesis modelled the calculation of the contractual service margin at initial recognition and subsequent measurement for selected groups of insurance contracts in the general measurement model under IFRS 17 Insurance Contracts. The theoretical part presented an overview of the basic aspects of IFRS 17 in relation to contractual service margin. In the practical part, various scenarios of groups of insurance contracts were modelled by analysing data from an existing commercial insurance company. The focus of the analysis was on the contractual service margin for different scenarios and different groups of risk life insurance contracts issued. The scenarios illustrated the initial recognition and subsequent measurement, including the impact on the financial statements and disclosure requirements. The effects of selected situations, such as different distributions of cash flows over time or changes in financial and non-financial assumptions, were explained. Both profitable and onerous groups of contracts have been modelled.