• Establishing coverage units and the quantity of benefits in various scenarios;
• When and how to identify a non distinct investment component (NDIC) and understanding measurement considerations of the NDIC;
• Measurement of the contractual service margin (CSM) under different scenarios, including where a group of contracts changes from profitable to onerous and vice versa;
• The relevance, impact and election criteria of the OCI-option; and
• Assessing contract modifications and the exercising of rights within the contract.