Category Archives: IFRS17

Financial regulations – past, current and future

Posted on August 6, 2021 by Servaas Houben

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.

Posted on July 7, 2020 by Servaas Houben

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 →

Posted in Articles, English, IFRS17, insurance, The European Actuary | Leave a comment

IFRS 17 risk adjustment en enterprise risk management (ERM)

Posted on February 29, 2020 by Servaas Houben

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 →

Posted in Actuary, De Actuaris, Dutch, ERM, IFRS17, insurance, Solvency II | Leave a comment

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

Posted on January 4, 2020 by Servaas Houben

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 →

Posted in Actuary, Articles, English, IFRS17, Risk Management, Solvency II, The European Actuary | Leave a comment

Manage your business, manage your risk adjustment

Posted on January 4, 2020 by Servaas Houben

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 →

Posted in Articles, English, IFRS17, Risk Management, Solvency II, The European Actuary | Leave a comment