We have prepared this brief note as a supplement to our October 2023 webinar entitled “Product, performance, and EV in an IFRS 17 world.” This note highlights some key points on what we’ve learned from the transition to IFRS 17, with the following sections: 

• IFRS 17 intended to be more consistent – but is it?
• Reconciling IFRS 17 to EV
• Reconciling SAM Own Funds to EV