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Deferred tax continues to complicate SII ratios
09 March 2017Changing requirements from regulators over the loss absorbing-capacity of deferred tax means insurers' Solvency II capital will remain at the mercy of this complex, opaque and inconsistent factor
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Extracting more value from the GI reserving process
29 September 2016Insurers relying on stochastic modelling to estimate reserve uncertainty could take a leap forward in managing their reserve risk, as Jeff Courchene explains
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UK firms split on interest rate hedging strategy
01 September 2016L&G has put its economic view on the pedestal, moving away from its rivals and challenging analysts who take Solvency II figures more seriously. Callum Tanner reports
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L'exception française?
02 August 2016The French government is proposing to exempt supplementary pension products from Solvency II capital requirements, a seismic change that will give the sector much needed relief. Hugo Coelho reports
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NAIC meeting roundup: PBR in the pocket, cyber in a mess
15 April 2016State insurance commissioners have taken stock of their efforts to steal a march on federal authorities during their spring get together in New Orleans. Hugo Coelho reports
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Low yield curves and the move to absolute/normal volatilities
14 April 2016Low and negative yield curves pose a major challenge to insurers using Black's formula for interest rate option pricing. Nick Jessop lays out the considerations for a move to absolute/normal volatilities
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Germany hits the brakes on its €32bn ZZR
04 February 2016The ballooning level of additional interest rate reserves has prompted reforms to the rules, but few insurers took advantage in 2015. Hugo Coelho reports
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The future of appraisal valuations
31 March 2015The contents of actuarial appraisal valuations in M&A situations are set to evolve with the arrival of Solvency II and updated accounting standards. Fergal O'Shea discusses the likely changes and considers how the appraisal reports will remain relevant.
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World catching up with Europe on risk disclosure
28 March 2014Guy Carpenter's latest study into ERM disclosures revealed insurers have made great leaps forward, with the most significant improvements among firms based outside Europe. The spectrum of risk metrics remains wide, but is becoming more consistent, the brokerage says.
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Adopting the new insurance IFRS
20 November 2013There is enough clarity about the final form of the new accounting standard for insurance contracts for firms to begin their transition. Francesco Nagari outlines the tasks required - and warns of the heavy workload ahead