Category Archives: IFRS17

Financial regulations – past, current and future


Authors:  Servaas Houben Publisher, publication date: Good to Better, August 2021 Presentation on the past, current, and future developments in the insurance industry

Posted in Actuary, ALM, Banking, Behavioral finance, English, IFRS17, Investments, Presentations, Scenario creation, Solvency II | Leave a comment

The IFRS 17 transition option; risking business value with “simply” applying the fair value approach.


Authors: David Brunsveld, Servaas Houben Pdf: PDFArticle Publisher, publication date: The European Actuary, 2020-07 —————————————————————————————————————————— In light of the potential audience of this article, we sometimes deviate from specific IFRS accounting terms. IFRS 17 principles behind transition IFRS 17 is the … Continue reading

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IFRS 17 risk adjustment en enterprise risk management (ERM)


Authors: Jasper Hoogenstraaten, Servaas Houben Pdf: 44375-DA-27-3-art.Houben+Hoogenstraaten Publisher, publication date: De Actuaris, 2020-02 —————————————————————————————————————————— Het IFRS 17 verslaggevingsraamwerk schrijft voor bij het waarderen van technische voorzieningen van verzekeraars rekening te houden met een ‘risk adjustment’. Deze opslag dient ter dekking … Continue reading

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Cost of capital method can still provide additional insight under IFRS 17


Authors: Jasper Hoogenstraaten, Servaas Houben link: http://theeuropeanactuary.org/downloads/TEA%2021-nov2019.pdf (pages 8-11) pdf: TEA 21-nov2019_CoC Publisher, publication date: The European Actuary, 2019-11 —————————————————————————————————————————— Executive summary In the previous TEA article on the IFRS 17 risk adjustment as part of the technical provisions we … Continue reading

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Manage your business, manage your risk adjustment


Authors: Jasper Hoogenstraaten, Servaas Houben link: http://theeuropeanactuary.org/downloads/TEA%2020-JULY2019.pdf (pages 14-16) pdf: TEA 20-JULY2019_RA Publisher, publication date: The European Actuary, 2019-06  —————————————————————————————————————————— Executive summary In the new IFRS17 accounting standard a margin is added to best estimate liabilities for non-financial risks, called … Continue reading

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