Implementing IFRS 17 discount curves: theoretical and practical challenges

Insurers will have to develop their own assumptions around discount rates under IFRS 17, which will re-open some old debates around incorporating the illiquidity premium. Steven Morrison explains.


Figuring out profit emergence under IFRS 9 and IFRS 17

Gavin Conn and Steven Morrison examine how the choice of liability discount rate affects the expected profit emergence and earnings volatility under IFRS 9 and IFRS 17


Re/insurers warned of climate change risks for public health

Swiss Re Institute's annual Sonar report features 15 emerging risk themes


Jury out on mortality improvement slowdown, says Swiss Re

Insurers need to be mindful of the uncertainty when adjusting assumptions about mortality


Global cyber risk threat grows 9% in 2018

Cambridge’s risk index highlights key risks to world’s cities


Profit emergence under IFRS 17: The Variable Fee Approach

Steven Morrison continues his series on profit emergence under IFRS 17 by considering financial risk and its impact on contracts with participation features – with a focus on the differences between the VFA and general measurement model, and the impact of risk mitigation


Insurers fall behind other sectors in climate disclosure data

FSB study analyses extent to which companies' reports align with TCFD recommendations


Hiscox profits rise as premiums increase all round

Major reallocation of investment portfolio


UK insurers set for "onslaught" of GDPR data requests

EU data protection law comes into effect later this month


Soaring disasters hand insurers record natcat costs

Swiss Re finds 2017 as insurers'costliest natcat year ever