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Dac Calculation part2 #321

@dcolleoni

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@dcolleoni

TODOs:
1 Conclude whether to use the AccidentYear prop for shift. Rename?
2 Shift of 0 should be allowed in AmfFromIfrsVariable : CurrentPeriodAmortizationFactor (the changes extends to 5ImportScope-ToIfrsVar)
3 Test and refine calculation of DiscountedDeferrable
4 Add a nice use case for PAA which triggers the Deferrable computation

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