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Regulatory Insights

Article
Risk Adjustment

Calculating the IFRS 17 Risk Adjustment

IFRS 17 introduces the concept of a risk adjustment for non-financial risk. The IFRS 17 risk adjustment is an influential factor in how profit from insurance contracts is reported and emerges over time.

August 2018
Cassandra Hannibal

Whitepaper
Businessmen and woman standing together by railing conversing

Insight, IFRS 17, and Innovative Technologies - Drivers of Change in the Insurance Industry

Performance optimization through business insight, dealing with IFRS 17 in a post-Solvency II world, and the challenges associated with stress testing for insurance firms in the US. These were the focus areas for Moody's Analytics at this year's Moody's Insurance Summits in London and New York.

July 2018

Article
Level of Aggregation

Level of Aggregation in IFRS 17

IFRS 17 requires entities to identify portfolios of insurance contracts, which comprise contracts that are subject to similar risks and are managed together.

May 2018

Article
Getting IFRS 17 Implementation Right

Getting IFRS 17 Implementation Right

InsuranceERM published a Q&A interview with Moody's Analytics that provides practical insights on some aspects of the IFRS 17 implementation.

May 2018

Article
Actuarial Models in IFRS 17 World

Actuarial Models in an IFRS 17 World

Compliance with the IFRS 17 standard promises to bring the greatest disruption ever seen to insurers' financial reporting systems and processes, by forcing companies to integrate actuarial models deeply within reporting processes.

April 2018

Article
Discount Rate

Discount Rates

In his IFRS17 Insight whitepaper, Nick Jessop – Senior Director Research, decodes the impact, significance and use of discount curves in the IFRS 17 reporting process.

April 2018
Nick Jessop

Whitepaper
Rolled up currency

Funds Transfer Pricing in Banks: What are the Main Drivers?

This whitepaper looks at the main FTP drivers used by banks and reasons a bank might choose one approach over another.

February 2018

Whitepaper
Contemporary design of glass skyscrapers

How Much Will CECL Impact Reserves for First Mortgage Portfolios?

In this article, we narrow the task of quantifying the overall impact of adopting CECL to the impact on first mortgage portfolios, as this line of business constitutes the biggest portion of consumer credit.

February 2018

Webinar-on-Demand
Stones balancing on a blue sky background

IFRS 17: Scope, Requirements & Solution Approach

In this webinar, Christy Coughlan - RiskIntegrity™ IFRS 17 Lead - provides an overview of the implications for insurers, and the systems and processes needed to comply with the new standard on insurance contracts.

February 2018

Whitepaper
hands typing on laptop

A Leaner Approach to Regulatory Reporting

This whitepaper covers the challenges and best practices for leaner and more efficient regulatory reporting.

January 2018

Presentation
Loss Allowance Level ad the Beginning of Each Year

IFRS 9: Challenges with Validation and Benchmarking Presentation Slides

In this presentation, our experts discuss risk measurement tools and techniques to help with IFRS 9 validation and/or benchmarking to market best practice and the communication of such validation to senior stakeholders.

November 2017
Alexis Hamar, Roshni Patel

Webinar-on-Demand
Retro Photo Of Composite Greek Style Columns

IFRS 9: Challenges with Validation and Benchmarking

In this webinar, our experts discuss risk measurement tools and techniques to help with IFRS 9 validation and/or benchmarking to market best practice and the communication of such validation to senior stakeholders.

November 2017
Alexis Hamar, Roshni Patel