{"id":17310,"date":"2022-05-25T20:31:47","date_gmt":"2022-05-25T20:31:47","guid":{"rendered":"https:\/\/assuris.ca\/?p=17310"},"modified":"2026-03-29T12:53:24","modified_gmt":"2026-03-29T12:53:24","slug":"ifrs-17-profits-ou-prophetie","status":"publish","type":"post","link":"https:\/\/assuris.ca\/fr\/expertise-hub\/ifrs-17-profits-or-prophecy\/","title":{"rendered":"La norme IFRS 17 \u2013 Profits ou proph\u00e9tie"},"content":{"rendered":"<!DOCTYPE html PUBLIC \"-\/\/W3C\/\/DTD HTML 4.0 Transitional\/\/EN\" \"http:\/\/www.w3.org\/TR\/REC-html40\/loose.dtd\">\n<?xml encoding=\"utf-8\" ?><html><body><div data-elementor-type=\"wp-post\" data-elementor-id=\"17310\" class=\"elementor elementor-17310\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"has_eae_slider elementor-element elementor-element-c51a3c1 e-con-full e-flex e-con e-parent\" data-eae-slider=\"78111\" data-id=\"c51a3c1\" data-element_type=\"container\" data-e-type=\"container\" id=\"section1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8921d90 elementor-widget elementor-widget-text-editor\" data-id=\"8921d90\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-8921d90{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57caff0 elementor-widget elementor-widget-text-editor\" data-id=\"57caff0\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La gestion d&rsquo;une compagnie d&rsquo;assurance vie implique souvent un niveau de pr&eacute;diction et d&rsquo;estimation qui se rapproche de la proph&eacute;tie. Les pr&eacute;dictions relatives &agrave; la vie, &agrave; la mort et &agrave; la rentabilit&eacute; doivent &ecirc;tre faites avant m&ecirc;me que le contrat ne soit sign&eacute; par l&rsquo;assur&eacute;. Le 1er janvier 2023, la norme IFRS 17 entrera en vigueur. Elle touchera tous les assureurs vie canadiens et changera la fa&ccedil;on dont la rentabilit&eacute; est comprise et g&eacute;r&eacute;e.<\/p><p>La norme IFRS 17 aura une incidence importante sur :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e45eb2 elementor-widget elementor-widget-text-editor\" data-id=\"3e45eb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-3e45eb2{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee55851 elementor-widget elementor-widget-text-editor\" data-id=\"ee55851\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>le moment de la comptabilisation des b&eacute;n&eacute;fices;<\/li><li>leur pr&eacute;sentation et leur divulgation.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab63cd9 elementor-widget elementor-widget-text-editor\" data-id=\"ab63cd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-ab63cd9{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-737977a elementor-widget elementor-widget-text-editor\" data-id=\"737977a\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Cela aura une incidence importante sur les indicateurs de rendement cl&eacute;s (IRC) utilis&eacute;s pour diriger l&rsquo;entreprise.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c08570a elementor-widget elementor-widget-text-editor\" data-id=\"c08570a\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-c08570a{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-125236f elementor-widget elementor-widget-text-editor\" data-id=\"125236f\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Il est important de se rappeler que ce n&rsquo;est pas la rentabilit&eacute; globale d&rsquo;un contrat d&rsquo;assurance qui sera touch&eacute;e par la norme IFRS 17, c&rsquo;est le moment de la prise en compte des b&eacute;n&eacute;fices qui changera de mani&egrave;re consid&eacute;rable.<\/p><p>En vertu de la norme IFRS 17, lorsqu&rsquo;un contrat d&rsquo;assurance est souscrit, les b&eacute;n&eacute;fices attendus du contrat sont calcul&eacute;s et report&eacute;s au bilan au titre de la marge de service contractuelle (MSC). La MSC sera prise en compte dans les revenus lorsque les services d&rsquo;assurance seront fournis.<\/p><p>Bien s&ucirc;r, la marge de service contractuelle aura une incidence sur les indicateurs de rendement cl&eacute;s li&eacute;s &agrave; la rentabilit&eacute; et au volume d&rsquo;affaires.<\/p><p>L&rsquo;avantage de la norme IFRS 17, c&rsquo;est que la pr&eacute;sentation et la divulgation de l&rsquo;&eacute;tat du r&eacute;sultat global, de la conciliation des passifs des contrats d&rsquo;assurance et du calendrier d&rsquo;amortissement de la MSC fourniront des renseignements utiles sur le rendement de l&rsquo;entreprise.<\/p><p>L&rsquo;&eacute;tat du r&eacute;sultat global pr&eacute;sentera distinctement les r&eacute;sultats des activit&eacute;s d&rsquo;assurance et de placement. Cela offrira une plus grande transparence quant aux facteurs de rentabilit&eacute;.<\/p><p>La conciliation des passifs des contrats d&rsquo;assurance doit &eacute;galement &ecirc;tre divulgu&eacute;e en vertu de la norme IFRS 17. Elle pr&eacute;sentera les changements d&eacute;taill&eacute;s effectu&eacute;s au cours de la p&eacute;riode de r&eacute;f&eacute;rence. Les changements dans les passifs des contrats d&rsquo;assurance sont li&eacute;s aux modifications apport&eacute;es aux &eacute;l&eacute;ments suivants :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec8540f elementor-widget elementor-widget-text-editor\" data-id=\"ec8540f\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-ec8540f{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5832c43 elementor-widget elementor-widget-text-editor\" data-id=\"5832c43\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>hypoth&egrave;ses financi&egrave;res;<\/li><li>services pass&eacute;s ou actuels;<\/li><li>services futurs.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88aa6af elementor-widget elementor-widget-text-editor\" data-id=\"88aa6af\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-88aa6af{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f98675e elementor-widget elementor-widget-text-editor\" data-id=\"f98675e\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La pr&eacute;sentation du calendrier d&rsquo;amortissement de la MSC est aussi obligatoire. Il s&rsquo;agit de l&rsquo;amortissement pr&eacute;vu de la MSC. Ces renseignements offriront une vue d&rsquo;ensemble des b&eacute;n&eacute;fices futurs attendus ainsi que de la part des affaires &agrave; l&rsquo;origine de la rentabilit&eacute; future.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-12615b4 e-con-full spaced-li e-flex e-con e-child\" data-eae-slider=\"30392\" data-id=\"12615b4\" data-element_type=\"container\" data-e-type=\"container\" data-settings='{\"background_background\":\"classic\"}'>\n\t\t\t\t<div class=\"elementor-element elementor-element-143c2ec elementor-widget elementor-widget-heading\" data-id=\"143c2ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><span>Tableau 1<\/span> - <span>\u00c9valuation<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9ea6a5 eael-dt-th-align-center elementor-hidden-mobile eael-table-align-center elementor-widget elementor-widget-eael-data-table\" data-id=\"c9ea6a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n\t\t\t@media (max-width: 767px) {\n\t\t\t   #eael-data-table-wrapper-c9ea6a5.custom-responsive-option-enable .eael-data-table thead {\n                    display: none;\n               }\n               #eael-data-table-wrapper-c9ea6a5.custom-responsive-option-enable .eael-data-table tbody tr td {\n                    float: none;\n                    clear: left;\n                    width: 100%;\n                    text-align: left;\n                    display: flex;\n                    align-items: center;\n                }\n\t\t\t}\n\t\t\t<\/style>\t\t<div class=\"eael-data-table-wrap custom-responsive-option-enable\" data-table_id=\"c9ea6a5\" id=\"eael-data-table-wrapper-c9ea6a5\" data-custom_responsive=\"true\">\n\t\t\t<table class=\"tablesorter eael-data-table center\" id=\"eael-data-table-c9ea6a5\">\n\t\t\t    <thead>\n\t\t\t        <tr class=\"table-header\">\n\t\t\t\t\t\t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\"><\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">IFRS 4<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">IFRS 17<\/span><\/th>\n\t\t\t        \t\t\t\t        <\/tr>\n\t\t\t    <\/thead>\n\t\t\t  \t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><strong>Moment de la comptabilisation des b\u00e9n\u00e9fices<\/strong><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul><li>Les b\u00e9n\u00e9fices attendus d\u2019un nouveau contrat sont comptabilis\u00e9s imm\u00e9diatement.<\/li><li>Les revenus sont fond\u00e9s sur les primes re\u00e7ues.<\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul><li>Les b\u00e9n\u00e9fices sont comptabilis\u00e9s tout au long de la p\u00e9riode de couverture, au fur et \u00e0 mesure que l\u2019assur\u00e9 re\u00e7oit les services.<\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><strong>Passifs des contrats d\u2019assurance<\/strong><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul><li>L\u2019\u00e9valuation des passifs est li\u00e9e aux actifs d\u00e9tenus.<\/li><li>Les hypoth\u00e8ses de rendement des actifs d\u00e9tenus ont une incidence sur la valeur des passifs.<\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul><li>Les actifs et les passifs ne sont plus li\u00e9s.<\/li><li>Les b\u00e9n\u00e9fices sont report\u00e9s au bilan en tant qu\u2019\u00e9l\u00e9ment des passifs du contrat d\u2019assurance. L\u2019\u00e9l\u00e9ment correspondant au report des b\u00e9n\u00e9fices est la marge de service contractuelle.<\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t    <\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t  \t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd2d1f5 eael-dt-th-align-center elementor-hidden-desktop elementor-hidden-laptop elementor-hidden-tablet eael-table-align-center elementor-widget elementor-widget-eael-data-table\" data-id=\"dd2d1f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n\t\t\t@media (max-width: 767px) {\n\t\t\t   #eael-data-table-wrapper-dd2d1f5.custom-responsive-option-enable .eael-data-table thead {\n                    display: none;\n               }\n               #eael-data-table-wrapper-dd2d1f5.custom-responsive-option-enable .eael-data-table tbody tr td {\n                    float: none;\n                    clear: left;\n                    width: 100%;\n                    text-align: left;\n                    display: flex;\n                    align-items: center;\n                }\n\t\t\t}\n\t\t\t<\/style>\t\t<div class=\"eael-data-table-wrap custom-responsive-option-enable\" data-table_id=\"dd2d1f5\" id=\"eael-data-table-wrapper-dd2d1f5\" data-custom_responsive=\"true\">\n\t\t\t<table class=\"tablesorter eael-data-table center\" id=\"eael-data-table-dd2d1f5\">\n\t\t\t    <thead>\n\t\t\t        <tr class=\"table-header\">\n\t\t\t\t\t\t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\"><\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">IFRS 4<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">IFRS 17<\/span><\/th>\n\t\t\t        \t\t\t\t        <\/tr>\n\t\t\t    <\/thead>\n\t\t\t  \t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><strong>Moment de la comptabilisation des b\u00e9n\u00e9fices<\/strong><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul><li>Les b\u00e9n\u00e9fices attendus d\u2019un nouveau contrat sont comptabilis\u00e9s imm\u00e9diatement.<\/li><li>Les revenus sont fond\u00e9s sur les primes re\u00e7ues.<\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul><li>Les b\u00e9n\u00e9fices sont comptabilis\u00e9s tout au long de la p\u00e9riode de couverture, au fur et \u00e0 mesure que l\u2019assur\u00e9 re\u00e7oit les services.<\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t    <\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t  \t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e20e8e7 eael-dt-th-align-center elementor-hidden-desktop elementor-hidden-laptop elementor-hidden-tablet eael-table-align-center elementor-widget elementor-widget-eael-data-table\" data-id=\"e20e8e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n\t\t\t@media (max-width: 767px) {\n\t\t\t   #eael-data-table-wrapper-e20e8e7.custom-responsive-option-enable .eael-data-table thead {\n                    display: none;\n               }\n               #eael-data-table-wrapper-e20e8e7.custom-responsive-option-enable .eael-data-table tbody tr td {\n                    float: none;\n                    clear: left;\n                    width: 100%;\n                    text-align: left;\n                    display: flex;\n                    align-items: center;\n                }\n\t\t\t}\n\t\t\t<\/style>\t\t<div class=\"eael-data-table-wrap custom-responsive-option-enable\" data-table_id=\"e20e8e7\" id=\"eael-data-table-wrapper-e20e8e7\" data-custom_responsive=\"true\">\n\t\t\t<table class=\"tablesorter eael-data-table center\" id=\"eael-data-table-e20e8e7\">\n\t\t\t    <thead>\n\t\t\t        <tr class=\"table-header\">\n\t\t\t\t\t\t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\"><\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">IFRS 4<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">IFRS 17<\/span><\/th>\n\t\t\t        \t\t\t\t        <\/tr>\n\t\t\t    <\/thead>\n\t\t\t  \t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><strong>Passifs des contrats d\u2019assurance<\/strong><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul><li>L\u2019\u00e9valuation des passifs est li\u00e9e aux actifs d\u00e9tenus.<\/li><li>Les hypoth\u00e8ses de rendement des actifs d\u00e9tenus ont une incidence sur la valeur des passifs.<\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul><li>Les actifs et les passifs ne sont plus li\u00e9s.<\/li><li>Les b\u00e9n\u00e9fices sont report\u00e9s au bilan en tant qu\u2019\u00e9l\u00e9ment des passifs du contrat d\u2019assurance. L\u2019\u00e9l\u00e9ment correspondant au report des b\u00e9n\u00e9fices est la marge de service contractuelle.<\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t    <\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t  \t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-170587f e-con-full spaced-li e-flex e-con e-child\" data-eae-slider=\"586\" data-id=\"170587f\" data-element_type=\"container\" data-e-type=\"container\" data-settings='{\"background_background\":\"classic\"}'>\n\t\t\t\t<div class=\"elementor-element elementor-element-84df501 elementor-widget elementor-widget-heading\" data-id=\"84df501\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><span>Tableau 2<\/span> - <span>Pr\u00e9sentation<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc54025 eael-dt-th-align-center elementor-hidden-mobile eael-table-align-center elementor-widget elementor-widget-eael-data-table\" data-id=\"cc54025\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n\t\t\t@media (max-width: 767px) {\n\t\t\t   #eael-data-table-wrapper-cc54025.custom-responsive-option-enable .eael-data-table thead {\n                    display: none;\n               }\n               #eael-data-table-wrapper-cc54025.custom-responsive-option-enable .eael-data-table tbody tr td {\n                    float: none;\n                    clear: left;\n                    width: 100%;\n                    text-align: left;\n                    display: flex;\n                    align-items: center;\n                }\n\t\t\t}\n\t\t\t<\/style>\t\t<div class=\"eael-data-table-wrap custom-responsive-option-enable\" data-table_id=\"cc54025\" id=\"eael-data-table-wrapper-cc54025\" data-custom_responsive=\"true\">\n\t\t\t<table class=\"tablesorter eael-data-table center\" id=\"eael-data-table-cc54025\">\n\t\t\t    <thead>\n\t\t\t        <tr class=\"table-header\">\n\t\t\t\t\t\t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\"><\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">IFRS 4<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">IFRS 17<\/span><\/th>\n\t\t\t        \t\t\t\t        <\/tr>\n\t\t\t    <\/thead>\n\t\t\t  \t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><strong>\u00c9tat du r\u00e9sultat global<\/strong><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul><li>Les rendements nets des produits d\u2019assurance et de placement sont combin\u00e9s dans l\u2019\u00e9tat du r\u00e9sultat global.<\/li><li>Les gains sur les affaires nouvelles sont comptabilis\u00e9s dans l\u2019\u00e9tat du r\u00e9sultat global au titre des changements dans les provisions actuarielles.<\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul><li>Les rendements nets des produits d\u2019assurance et de placement sont pr\u00e9sent\u00e9s distinctement dans l\u2019\u00e9tat du r\u00e9sultat global.<\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><strong>Conciliation des passifs des contrats d\u2019assurance<\/strong><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p style=\"text-align: center\">&ndash;<\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul><li>De nouveaux renseignements importants qui en diront davantage sur les activit\u00e9s de l\u2019entreprise. Voir la \u00ab Conciliation des passifs des contrats d\u2019assurance \u2013 vue d\u2019ensemble des composantes de mesure \u00bb.<\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><strong>Calendrier d\u2019amortissement de la marge de service contractuelle<\/strong><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p style=\"text-align: center\">&ndash;<\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul><li>De nouveaux renseignements qui peuvent \u00eatre utilis\u00e9s pour pr\u00e9voir la rentabilit\u00e9 future.<\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t    <\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t  \t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80c861b eael-dt-th-align-center elementor-hidden-desktop elementor-hidden-laptop elementor-hidden-tablet eael-table-align-center elementor-widget elementor-widget-eael-data-table\" data-id=\"80c861b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n\t\t\t@media (max-width: 767px) {\n\t\t\t   #eael-data-table-wrapper-80c861b.custom-responsive-option-enable .eael-data-table thead {\n                    display: none;\n               }\n               #eael-data-table-wrapper-80c861b.custom-responsive-option-enable .eael-data-table tbody tr td {\n                    float: none;\n                    clear: left;\n                    width: 100%;\n                    text-align: left;\n                    display: flex;\n                    align-items: center;\n                }\n\t\t\t}\n\t\t\t<\/style>\t\t<div class=\"eael-data-table-wrap custom-responsive-option-enable\" data-table_id=\"80c861b\" id=\"eael-data-table-wrapper-80c861b\" data-custom_responsive=\"true\">\n\t\t\t<table class=\"tablesorter eael-data-table center\" id=\"eael-data-table-80c861b\">\n\t\t\t    <thead>\n\t\t\t        <tr class=\"table-header\">\n\t\t\t\t\t\t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\"><\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">IFRS 4<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">IFRS 17<\/span><\/th>\n\t\t\t        \t\t\t\t        <\/tr>\n\t\t\t    <\/thead>\n\t\t\t  \t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><strong>\u00c9tat du r\u00e9sultat global<\/strong><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul><li>Les rendements nets des produits d\u2019assurance et de placement sont combin\u00e9s dans l\u2019\u00e9tat du r\u00e9sultat global.<\/li><li>Les gains sur les affaires nouvelles sont comptabilis\u00e9s dans l\u2019\u00e9tat du r\u00e9sultat global au titre des changements dans les provisions actuarielles.<\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul><li>Les rendements nets des produits d\u2019assurance et de placement sont pr\u00e9sent\u00e9s distinctement dans l\u2019\u00e9tat du r\u00e9sultat global.<\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t    <\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t  \t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bec72d4 eael-dt-th-align-center elementor-hidden-desktop elementor-hidden-laptop elementor-hidden-tablet eael-table-align-center elementor-widget elementor-widget-eael-data-table\" data-id=\"bec72d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n\t\t\t@media (max-width: 767px) {\n\t\t\t   #eael-data-table-wrapper-bec72d4.custom-responsive-option-enable .eael-data-table thead {\n                    display: none;\n               }\n               #eael-data-table-wrapper-bec72d4.custom-responsive-option-enable .eael-data-table tbody tr td {\n                    float: none;\n                    clear: left;\n                    width: 100%;\n                    text-align: left;\n                    display: flex;\n                    align-items: center;\n                }\n\t\t\t}\n\t\t\t<\/style>\t\t<div class=\"eael-data-table-wrap custom-responsive-option-enable\" data-table_id=\"bec72d4\" id=\"eael-data-table-wrapper-bec72d4\" data-custom_responsive=\"true\">\n\t\t\t<table class=\"tablesorter eael-data-table center\" id=\"eael-data-table-bec72d4\">\n\t\t\t    <thead>\n\t\t\t        <tr class=\"table-header\">\n\t\t\t\t\t\t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\"><\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">IFRS 4<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">IFRS 17<\/span><\/th>\n\t\t\t        \t\t\t\t        <\/tr>\n\t\t\t    <\/thead>\n\t\t\t  \t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><strong>Conciliation des passifs des contrats d\u2019assurance<\/strong><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p style=\"text-align: center\">&ndash;<\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul><li>De nouveaux renseignements importants qui en diront davantage sur les activit\u00e9s de l\u2019entreprise. Voir la \u00ab Conciliation des passifs des contrats d\u2019assurance \u2013 vue d\u2019ensemble des composantes de mesure \u00bb.<\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t    <\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t  \t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-014c6e4 eael-dt-th-align-center elementor-hidden-desktop elementor-hidden-laptop elementor-hidden-tablet eael-table-align-center elementor-widget elementor-widget-eael-data-table\" data-id=\"014c6e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n\t\t\t@media (max-width: 767px) {\n\t\t\t   #eael-data-table-wrapper-014c6e4.custom-responsive-option-enable .eael-data-table thead {\n                    display: none;\n               }\n               #eael-data-table-wrapper-014c6e4.custom-responsive-option-enable .eael-data-table tbody tr td {\n                    float: none;\n                    clear: left;\n                    width: 100%;\n                    text-align: left;\n                    display: flex;\n                    align-items: center;\n                }\n\t\t\t}\n\t\t\t<\/style>\t\t<div class=\"eael-data-table-wrap custom-responsive-option-enable\" data-table_id=\"014c6e4\" id=\"eael-data-table-wrapper-014c6e4\" data-custom_responsive=\"true\">\n\t\t\t<table class=\"tablesorter eael-data-table center\" id=\"eael-data-table-014c6e4\">\n\t\t\t    <thead>\n\t\t\t        <tr class=\"table-header\">\n\t\t\t\t\t\t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\"><\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">IFRS 4<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">IFRS 17<\/span><\/th>\n\t\t\t        \t\t\t\t        <\/tr>\n\t\t\t    <\/thead>\n\t\t\t  \t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><strong>Calendrier d\u2019amortissement de la marge de service contractuelle<\/strong><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p style=\"text-align: center\">&ndash;<\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul><li>De nouveaux renseignements qui peuvent \u00eatre utilis\u00e9s pour pr\u00e9voir la rentabilit\u00e9 future.<\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t    <\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t  \t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-b5a7726 e-con-full spaced-li e-flex e-con e-child\" data-eae-slider=\"61154\" data-id=\"b5a7726\" data-element_type=\"container\" data-e-type=\"container\" id=\"ref1\" data-settings='{\"background_background\":\"classic\"}'>\n\t\t\t\t<div class=\"elementor-element elementor-element-05bc03d elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"05bc03d\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-05bc03d{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cbe077 elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"2cbe077\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Indicateurs de rendement cl&eacute;s de la capacit&eacute; b&eacute;n&eacute;ficiaire<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9dc75db eael-dt-th-align-center table-style1 elementor-hidden-mobile eael-table-align-center elementor-widget elementor-widget-eael-data-table\" data-id=\"9dc75db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-data-table-wrap\" data-table_id=\"9dc75db\" id=\"eael-data-table-wrapper-9dc75db\" data-custom_responsive=\"false\">\n\t\t\t<table class=\"tablesorter eael-data-table center\" id=\"eael-data-table-9dc75db\">\n\t\t\t    <thead>\n\t\t\t        <tr class=\"table-header\">\n\t\t\t\t\t\t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">Indicateurs de rendement cl\u00e9s<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">Incidence<\/span><\/th>\n\t\t\t        \t\t\t\t        <\/tr>\n\t\t\t    <\/thead>\n\t\t\t  \t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><strong>Volume<\/strong><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul><li>M\u00eame si les indicateurs de rendement cl\u00e9s du volume d\u2019affaires fond\u00e9s sur les primes ne sont peut-\u00eatre plus pertinents pour \u00e9valuer la croissance, les primes re\u00e7ues feront toujours partie des renseignements \u00e0 divulguer en vertu de la norme IFRS 17.<\/li><li>La marge de service contractuelle g\u00e9n\u00e9r\u00e9e par les affaires nouvelles peut \u00eatre utilis\u00e9e pour d\u00e9terminer la croissance.<\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><strong>Rentabilit\u00e9<\/strong><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><strong>Indice de durabilit\u00e9 li\u00e9 \u00e0 la marge de service contractuelle<\/strong><\/p><ul><li>Un indice de durabilit\u00e9 li\u00e9 \u00e0 la marge de service contractuelle peut \u00eatre utilis\u00e9 pour conna\u00eetre les perspectives \u00e0 long terme de l\u2019entreprise.<\/li><li>L\u2019indice de durabilit\u00e9 li\u00e9 \u00e0 la marge de service contractuelle est calcul\u00e9 selon la formule suivante : MSC g\u00e9n\u00e9r\u00e9e par les affaires nouvelles \/ MSC comptabilis\u00e9e \u00e0 l\u2019\u00e9tat du r\u00e9sultat global.<\/li><li>Un indice sup\u00e9rieur ou \u00e9gal \u00e0 1 peut indiquer que l\u2019entreprise est en croissance, car la rentabilit\u00e9 est suffisante pour remplacer les affaires en vigueur.<\/li><\/ul><p><strong>Calendrier d\u2019amortissement de la MSC<\/strong><\/p><ul><li>Le calendrier d\u2019amortissement de la MSC peut \u00eatre utilis\u00e9 pour la divulgation des pr\u00e9visions sur la rentabilit\u00e9 future attendue.<\/li><li>Le calendrier d\u2019amortissement de la MSC peut servir \u00e0 conna\u00eetre ce qui suit :<ul><li>la part de la MSC prise en compte dans les revenus d\u00e9coulant de la MSC cr\u00e9\u00e9e lors de la transition par rapport \u00e0 la MSC des affaires nouvelles g\u00e9n\u00e9r\u00e9es apr\u00e8s l\u2019entr\u00e9e en vigueur de la norme IFRS 17;<\/li><li>la contribution des diff\u00e9rentes branches d\u2019assurance ou secteurs d\u2019exploitation \u00e0 la part de la MSC prise en compte dans les revenus.<\/li><\/ul><\/li><\/ul><p><strong>Marge relative aux services d\u2019assurance<sup><a href=\"#footnote\">1<\/a><\/sup><\/strong><\/p><ul><li>La marge relative aux services d\u2019assurance indiquera les marges b\u00e9n\u00e9ficiaires sur les activit\u00e9s d\u2019assurance.<\/li><li>La marge relative aux services d\u2019assurance peut \u00eatre d\u00e9termin\u00e9e par branche d\u2019assurance ou par secteur d\u2019exploitation afin de savoir si les marges b\u00e9n\u00e9ficiaires correspondent \u00e0 la strat\u00e9gie commerciale.<\/li><\/ul><p><strong>Marge relative au rendement des placements<\/strong><\/p><ul><li>La marge relative au rendement des placements indiquera si le rendement des actifs investis est suffisant pour compenser les charges financi\u00e8res relatives \u00e0 l\u2019assurance.<\/li><li>Les charges financi\u00e8res relatives \u00e0 l\u2019assurance incluent :<ul><li>L\u2019effet du passage du temps li\u00e9 au taux d\u2019actualisation pour les passifs du contrat d\u2019assurance.<\/li><li>La modification des taux d\u2019actualisation pour la p\u00e9riode de r\u00e9f\u00e9rence afin de refl\u00e9ter les conditions actuelles du march\u00e9.<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t    <\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t  \t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-1798b2c e-con-full elementor-hidden-desktop elementor-hidden-laptop elementor-hidden-tablet e-flex e-con e-child\" data-eae-slider=\"72254\" data-id=\"1798b2c\" data-element_type=\"container\" data-e-type=\"container\" data-settings='{\"background_background\":\"classic\"}'>\n\t\t\t\t<div class=\"elementor-element elementor-element-029bf73 elementor-widget elementor-widget-heading\" data-id=\"029bf73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Indicateurs de rendement cl\u00e9s<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97416fc elementor-widget elementor-widget-text-editor\" data-id=\"97416fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Volume :<\/strong><\/p><ul><li>M\u00eame si les indicateurs de rendement cl\u00e9s du volume d\u2019affaires fond\u00e9s sur les primes ne sont peut-\u00eatre plus pertinents pour \u00e9valuer la croissance, les primes re\u00e7ues feront toujours partie des renseignements \u00e0 divulguer en vertu de la norme IFRS 17.<\/li><li>La marge de service contractuelle g\u00e9n\u00e9r\u00e9e par les affaires nouvelles peut \u00eatre utilis\u00e9e pour d\u00e9terminer la croissance.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0854857 elementor-widget elementor-widget-text-editor\" data-id=\"0854857\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Rentabilit\u00e9 :<\/strong><\/p><p style=\"padding-left: 40px;\"><strong>Indice de durabilit\u00e9 li\u00e9 \u00e0 la marge de service contractuelle<\/strong><\/p><ul><li style=\"list-style-type: none;\"><ul><li>Un indice de durabilit\u00e9 li\u00e9 \u00e0 la marge de service contractuelle peut \u00eatre utilis\u00e9 pour conna\u00eetre les perspectives \u00e0 long terme de l\u2019entreprise.<\/li><li>L\u2019indice de durabilit\u00e9 li\u00e9 \u00e0 la marge de service contractuelle est calcul\u00e9 selon la formule suivante : MSC g\u00e9n\u00e9r\u00e9e par les affaires nouvelles \/ MSC comptabilis\u00e9e \u00e0 l\u2019\u00e9tat du r\u00e9sultat global.<\/li><li>Un indice sup\u00e9rieur ou \u00e9gal \u00e0 1 peut indiquer que l\u2019entreprise est en croissance, car la rentabilit\u00e9 est suffisante pour remplacer les affaires en vigueur.<\/li><\/ul><\/li><\/ul><p style=\"padding-left: 40px;\"><strong>Calendrier d\u2019amortissement de la MSC<\/strong><\/p><ul><li style=\"list-style-type: none;\"><ul><li>Le calendrier d\u2019amortissement de la MSC peut \u00eatre utilis\u00e9 pour la divulgation des pr\u00e9visions sur la rentabilit\u00e9 future attendue.<\/li><li>Le calendrier d\u2019amortissement de la MSC peut servir \u00e0 conna\u00eetre ce qui suit :<ul><li>la part de la MSC prise en compte dans les revenus d\u00e9coulant de la MSC cr\u00e9\u00e9e lors de la transition par rapport \u00e0 la MSC des affaires nouvelles g\u00e9n\u00e9r\u00e9es apr\u00e8s l\u2019entr\u00e9e en vigueur de la norme IFRS 17;<\/li><li>la contribution des diff\u00e9rentes branches d\u2019assurance ou secteurs d\u2019exploitation \u00e0 la part de la MSC prise en compte dans les revenus.<\/li><\/ul><\/li><\/ul><\/li><\/ul><p style=\"padding-left: 40px;\"><strong>Marge relative aux services d\u2019assurance<sup><a href=\"#footnote\">1<\/a><\/sup><\/strong><\/p><ul><li style=\"list-style-type: none;\"><ul><li>La marge relative aux services d\u2019assurance indiquera les marges b\u00e9n\u00e9ficiaires sur les activit\u00e9s d\u2019assurance.<\/li><li>La marge relative aux services d\u2019assurance peut \u00eatre d\u00e9termin\u00e9e par branche d\u2019assurance ou par secteur d\u2019exploitation afin de savoir si les marges b\u00e9n\u00e9ficiaires correspondent \u00e0 la strat\u00e9gie commerciale.<\/li><\/ul><\/li><\/ul><p style=\"padding-left: 40px;\"><strong>Marge relative au rendement des placements<\/strong><\/p><ul><li style=\"list-style-type: none;\"><ul><li>La marge relative au rendement des placements indiquera si le rendement des actifs investis est suffisant pour compenser les charges financi\u00e8res relatives \u00e0 l\u2019assurance.<\/li><li>Les charges financi\u00e8res relatives \u00e0 l\u2019assurance incluent :<ul><li>L\u2019effet du passage du temps li\u00e9 au taux d\u2019actualisation pour les passifs du contrat d\u2019assurance.<\/li><li>La modification des taux d\u2019actualisation pour la p\u00e9riode de r\u00e9f\u00e9rence afin de refl\u00e9ter les conditions actuelles du march\u00e9.<\/li><\/ul><\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-7c921a7 e-con-full e-flex e-con e-parent\" data-eae-slider=\"14480\" data-id=\"7c921a7\" data-element_type=\"container\" data-e-type=\"container\" id=\"section2\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9faf544 elementor-widget elementor-widget-heading\" data-id=\"9faf544\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Conciliation des passifs des contrats d\u2019assurance \u2013 vue d\u2019ensemble des composantes de mesure<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39e9b84 elementor-widget elementor-widget-image\" data-id=\"39e9b84\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-39e9b84{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e57b16 elementor-widget elementor-widget-image\" data-id=\"5e57b16\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/assuris.ca\/wp-content\/uploads\/2022\/05\/Newsletter-Image-21-FR.jpg\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Measurement Component View\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MTc0NDEsInVybCI6Imh0dHBzOlwvXC9hc3N1cmlzLmNhXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDIyXC8wNVwvTmV3c2xldHRlci1JbWFnZS0yMS1GUi5qcGcifQ%3D%3D\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1369\" height=\"721\" src=\"https:\/\/assuris.ca\/wp-content\/uploads\/2022\/05\/Newsletter-Image-21-FR.jpg\" class=\"attachment-full size-full wp-image-17441\" alt=\"Measurement Component View\" srcset=\"https:\/\/assuris.ca\/wp-content\/uploads\/2022\/05\/Newsletter-Image-21-FR.jpg 1369w, https:\/\/assuris.ca\/wp-content\/uploads\/2022\/05\/Newsletter-Image-21-FR-300x158.jpg 300w, https:\/\/assuris.ca\/wp-content\/uploads\/2022\/05\/Newsletter-Image-21-FR-1024x539.jpg 1024w, https:\/\/assuris.ca\/wp-content\/uploads\/2022\/05\/Newsletter-Image-21-FR-768x404.jpg 768w, https:\/\/assuris.ca\/wp-content\/uploads\/2022\/05\/Newsletter-Image-21-FR-18x9.jpg 18w\" sizes=\"(max-width: 1369px) 100vw, 1369px\">\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider elementor-element elementor-element-f64a997 e-con-full texted-h3 spaced-li e-flex e-con e-child\" data-eae-slider=\"99257\" data-id=\"f64a997\" data-element_type=\"container\" data-e-type=\"container\" id=\"footnote\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bacd851 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"bacd851\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-186f406 elementor-widget elementor-widget-text-editor\" data-id=\"186f406\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><sup><a href=\"#ref1\">1<\/a><\/sup> La marge relative aux services d\u2019assurance peut \u00eatre calcul\u00e9e \u00e0 partir de l\u2019\u00e9tat du r\u00e9sultat global ou de la conciliation des passifs des contrats d\u2019assurance \u2013 passifs pour la couverture restante.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/body><\/html>","protected":false},"excerpt":{"rendered":"<p>Comment l\u2019IFRS 17 influe sur le moment et la pr\u00e9sentation des profits des assureurs vie, en modifiant les indicateurs cl\u00e9s de performance et en renfor\u00e7ant la transparence.<\/p>","protected":false},"author":1,"featured_media":17570,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[100,94,101,60],"class_list":["post-17310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-industry-insights","tag-financial-reporting","tag-ifrs-17","tag-insurance-profitability","tag-life-and-health-insurance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.8 (Yoast SEO v27.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>How IFRS 17 Impacts Profitability | Assuris Insights<\/title>\n<meta name=\"description\" content=\"How IFRS 17 impacts the timing and presentation of profits for life insurers, shifting KPIs and enhancing transparency.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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