Article
02 February 2021 - by Neil Christy, Jack Huffer, Russell Osman, Philip Simpson, Russell Ward
This note considers who may be affected by the new international Insurance Capital Standard and the impact the new standard has on the evaluation of available and required capital.
Article
24 November 2020 - by David Burston, Charlie Howell, Andrew Gilchrist, Philip Simpson
Life insurance has a data-fuelled business model that makes it an industry that appears, on the surface, to be well primed for the technological advances that artificial intelligence can offer in addressing the challenges it faces in an increasingly digital world.
Article
07 January 2020 - by David Burston, Stuart Reynolds, Philip Simpson, Lyndsay Wrobel
This publication focusses on assessing various shareholder metrics as at year-end 2018, based on publicly disclosed information, that could be used by interested parties - such as investors or market analysts - to form a view on the profitability of a firm’s business.
Article
30 December 2018 - by Stuart Reynolds, Philip Simpson, Lyndsay Wrobel
This publication focuses on European embedded value results at year-end 2017.
Article
27 December 2017 - by Christopher Clarke, Andrew Gilchrist, Philip Simpson, Lindsay Unwin
What involvement does the Financial Conduct Authority have in Part VII transfers and what are its current expectations?
Article
07 December 2017 - by Thomas Bulpitt, Andrew Gilchrist, Andrew Kay, Philip Simpson
This paper focuses on the choice of calculation methodology for the Risk Adjustment that forms part of the Fulfilment Cash Flows under the General Model in IFRS 17.
Article
19 July 2017 - by Stuart Reynolds, Philip Simpson
This publication focuses on embedded value results as at year-end 2016 and provides an overview of companies’ results and methodologies, covering changes in methodologies they have adopted in the post-Solvency II world.
Article
01 June 2017 - by Tatiana Egoshina, Stuart Reynolds, Philip Simpson
This note proposes a reporting approach that links back to the Solvency II balance sheet and makes an allowance for items of value that may not be included within Solvency II calculations and disclosures.
Article
16 December 2016 - by Stephen H. Conwill, Takanori Hoshino, Kenjiro Ito, Takahiro Kinoshita, Stuart Reynolds, Philip Simpson
This mid-year publication provides an update on the embedded value (EV) reporting for European insurance companies that have published interim EV results in 2016.
Article
14 September 2016 - by Stuart Reynolds, Philip Simpson
This publication focuses on embedded value results at year-end 2015, including an overview of methodologies companies used, comments on developments and a range of current hot topics.