• the release of CSM is presented in the profit and loss as part of insurance service results

• csm is amortized over coverage period and reduces insurance coverage expense

• insurance revenue is based on expected premiums for the coverage period and not actual cash received. so it is for earned revenue. i think im reading too much into this because premiums might be due and not just paid yet. i dont think it is relating to different decrement experience.

• insurance service result also includes changes to fulfilment cashflows *

• changes in discounting or risk adjustment appear in finance result