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welcome to a webinar on the new insurance contract standard ifrs 17. this webinar is part of a series of materials that the international accounting standards board is producing to support the implementation of the new standard my name is maria caramano and im a technical associate on the insurance project my name is joanna you im a senior technical manager also on the insurance project before we start as usual the views expressed in this presentation are those of our own and not those of the international accounting standards board or the ifrs foundation a copy of the slides used in this presentation is available for download from the website those slides are accompanied by additional materials lets see where todays webinar feed in the overview of the ifrs 17 requirements todays webinar is about the core requirements it provides high level information on the essential measurement requirements on ifrs 17. in ifrs 17 there are some modifications that reflect specific economic featu