For the ILF formula Bahnemann uses

(E[X;l] + ALAE)/(E[X;b] + ALAE)

This seems similar to the way Sahasrabuddhe set up his formula in the Exam 7 paper where he also uses policy limit/ basic limit to find the ldf for the policy limit.

Am I correct in assuming that the 2 concepts are the same or at least very similar with the main difference between that Sahasrabuddhe is deriving ldfs and Bahnemann is deriving ilfs?