Summer Surprise

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To win the summer surprise, you have to send an email the address below and follow these instructions exactly!
email address: info@battleacts.ca
subject line: summer surprise
body of email: The body of the email should include only the answer to the riddle, and the answer is an integer.
Hint: Look for somewhere in the IFRS 17 content.

This is not meant to be super-difficult! It might take a moment or 2 of thought!