OpenChainGraph Suite · ART-178 · Insurance, Actuarial & Prudential

IFRS 17 CSM Roll-Forward Validator

Validate the Contractual Service Margin roll-forward per IFRS 17 para 44–50. Computes closing CSM from opening balance, new business, interest accretion, experience adjustments, release to profit, and FX. Detects onerous contracts, loss components, and release excess. Mid node of the ifrs17-measurement-conformance chain. Zero network.

IFRS 17 para 44–50 CSM Insurance Zero PII W3C VC §13.11 v0.5.0
🔒 All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.
Scope
Mid node of ifrs17-measurement-conformance chain (art-177→178→179). IFRS 17 para 44-50 governs the CSM roll-forward for GMM/BBA portfolios. The CSM represents unearned profit. Release to profit must not exceed the pre-release balance (release_excess = invalid). A negative computed closing CSM signals an onerous contract — the negative amount becomes a loss component and closing CSM resets to zero (para 48-50).
Presets
CSM Roll-Forward Inputs (reporting currency units)
Opening balance for the period.
CSM added from new business written.
Interest accretion on CSM (locked-in rate, para 44c).
Experience adjustments for future service (+ favourable, − adverse).
CSM released to P&L for services provided this period (must be ≥0).
FX translation differences (+ strengthening, − weakening).
Roll-Forward Results







  

    
Ask your agent

    
  

  
Copy this paragraph into Claude, OpenClaw, or any MCP-aware agent to run this exact tool, with this sample, and verify the artifact.

  
Run the AINumbers MCP tool `validate_ifrs17_csm_rollforward`. Task: Validate IFRS 17 CSM roll-forward: compute closing CSM from opening balance + new business + interest + experience adjustments − release to profit + FX.
Call it with arguments: {"policy_parameters":{"csm":{"opening_csm":1000,"new_business_csm":200,"interest_accretion":50,"experience_adjustments":-30,"release_to_profit":100,"fx_adjustments":0}}}
Verify before trusting: call `verify_execution_hash` on mcp.ainumbers.co (https://mcp.ainumbers.co/mcp) with the parameter `claimed_hash` set to the returned `execution_hash`, passing the full artifact the run returned (the object containing `policy_parameters` + `output_payload` + `execution_hash`; equivalently `policy_parameters` + `output_payload` with `claimed_hash`), not the bare hash string.
Return the ledger link https://ledger.ainumbers.co/ so a human can re-verify without contacting us.
PII rule: All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.
Open the tool with the sample prefilled: https://ainumbers.co/chaingraph/art-178-ifrs17-csm-rollforward-validator.html#p=v1.H4sIAAAAAAAA_wGTAGz_eyJjc20iOnsib3BlbmluZ19jc20iOjEwMDAsIm5ld19idXNpbmVzc19jc20iOjIwMCwiaW50ZXJlc3RfYWNjcmV0aW9uIjo1MCwiZXhwZXJpZW5jZV9hZGp1c3RtZW50cyI6LTMwLCJyZWxlYXNlX3RvX3Byb2ZpdCI6MTAwLCJmeF9hZGp1c3RtZW50cyI6MH19nZ-OO5MAAAA