In which of the following, Internal entity experience or information from published sources concerning recent trends in socioeconomic factors affecting claim payments:
is the price in a hypothetical transaction at the measurement date in the market in which the reporting entity would transact for the asset or liability
To avoid double counting or omitting the effects of risks factors what should reflect assumptions that are consistent with those inherent in the cash flows?
What encompasses investment income and gains and losses, as well as custody of investment and recordkeeping?
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