Explanation of Treatment of CDR in Technical Margin (#341)

Author: dcolleoni

ifrs17/Import/4ImportScope-TechnicalMargin.ipynb

@@ -167,7 +167,7 @@
                 "\n# Technical Margin",
                 "\n",
                 "\nFor the computation of the $CSM$ or $LC$ component values for each step of the [AoC Step Structure](#aoc-step-structure), it is convenient to introduce the ",
-                "\nnotion of technical margin $TM$. In the case of BBA methodology, the Locked-in interest rates discounting is applied to obtain the PV and RA values.",
+                "\nnotion of technical margin $TM$. In the case of BBA methodology, the Locked-in interest rates discounting is applied to obtain the PV and RA values. Not all amount types from Best Estimate present values are included in the calculation of TM: Non-Attributable Expenses are excluded. For Reinsurance current Credit Default Rate is excluded. The Credit Default Rate is included considering the locked-in parameters (valid at the first year of validity of the Group of Reinsurance Contracts) for [Partner rating](../DataModel/DataStructure#partner-rating) and [Credit default rate](../DataModel/DataStructure#credit-default-rate).",
                 "\n",
                 "\nThis can be summarized as follows:",
                 "\n",