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Accounting/tax IFRS

Analysis

The rise and fall of valuation methodologies

The arrival of Solvency II and revised guidance on embedded value methodologies has led to changes in the financial metrics that European insurers report – and not all of them are welcome. David Walker reports

Yes, no, maybe: the PRA responds to industry's Solvency II reform agenda

The UK regulator has made a point-by-point reply to the Association of British Insurers' agenda for Solvency II reforms and confirmed its priority to review the reporting requirements. Christopher Cundy reports

Deferred tax continues to complicate SII ratios

Changing 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

Extracting more value from the GI reserving process

Insurers relying on stochastic modelling to estimate reserve uncertainty could take a leap forward in managing their reserve risk, as Jeff Courchene explains

UK firms split on interest rate hedging strategy

L&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

L'exception française?

The 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