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Issue Insurance

Folgende Publikationen entsprechen Ihrer Auswahl:
April 2014Order

  Insurance Governance Leadership Network: View Points – April 2014 [nur auf Englisch]
Exploring risk and opportunity: cybersecurity and macroeconomic challenges  1041 kB

März 2014Order

  IFRS Developments – Issue 75 / March 2014 [nur auf Englisch]
Boards back away from some key aspects of leases proposal  196 kB

  2014 Global insurance outlook [nur auf Englisch]
Welche Chancen und Herausforderungen hält das Jahr 2014 für den globalen Versicherungssektor bereit, nachdem die Branche eine Zeit der wirtschaftlichen Unsicherheit durchlebt hat? Dieses Thema und mehr beleuchten wir in unserer neuesten Ausgabe für den globalen Versicherungssektor.  1534 kB

Februar 2014Order

  2014 European insurance outlook [nur auf Englisch]
Das Wachstumspotenzial für europäische Versicherer kann steigen, wenn sich die dortigen Wirtschaften vom aktuellen Abschwung erholen. Die Chancen und Herausforderungen sind Bestandteil unseres neuen Berichts.  228 kB

  Hedge accounting under IFRS 9
On 19 November 2013 the International Accounting Standards Board (IASB) issued a new version of IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) (IFRS 9 (2013)), which primarily introduces the new hedge accounting requirements.  4682 kB

  Operative Exzellenz für Versicherer [nur auf Englisch]
Der aufstrebende Verbrauchermarkt stellt eine enorme Wachstumschance für die Versicherungsbranche dar. In unserem Bericht geht es um die Frage, wie Chancen durch operative Exzellenz in Wirtschaftlichkeit verwandelt werden.  1573 kB

  IFRS Developments – Issue 74 / February 2014 [nur auf Englisch]
IASB completes redeliberations on expected credit loss model; sets 2018 effective date  106 kB

  IFRS Developments – Issue 73 / Februar 2014 [nur auf Englisch]
IASB begins public consultation on the post-implementation review of IFRS 3  503 kB

  IFRS Developments – Issue 72 / February 2014 [nur auf Englisch]
The IASB issues IFRS 14 – interim standard on regulatory deferral accounts  132 kB

Januar 2014Order

  Veränderungen des Umfelds in wachstumsstarken Märkten [nur auf Englisch]
Die gesamte Versicherungswirtschaft in wachstumsstarken Märkten durchlebt eine Phase der Neurausrichtung. Unser Bericht zeigt künftige Wachstumschancen in ausgewählten Ländern rund um den Globus auf.  1138 kB

  Toward global standards for group supervision Insurance Governance Leadership Network [nur auf Englisch]
The global financial crisis marked a significant change in the focus of financial-sector regulation. For the largest insurers, regulation has expanded beyond pure policyholder protection and, by extension, the solvency of individual companies, to promoting and protecting global financial stability  356 kB

Dezember 2013Order

  Specialty Issue 2 - Insights for the specialty insurance and reinsurance market [nur auf Englisch]
Making his world go - An exclusive interview with Mike McGavick, CEO of XL Group  2054 kB

  European Insurance Insights – Making finance a game changer – the 2020 insurance challenge [nur auf Englisch]
Today’s insurance market is tougher than ever, with increasingly sophisticated customers and difficult economic conditions challenging insurers to innovate and reduce costs to survive. New and demanding regulation is only adding to the pressure.  700 kB

  IFRS 4 Phase II – Operational impacts [nur auf Englisch]
The International Accounting Standards Board (IASB) issued their revised Exposure Draft (ED) for IFRS 4 Phase II on 20 June 2013, with the comment period concluding on 25 October 2013, which, if adopted, will replace IFRS 4 Insurance Contracts (IFRS 4).  466 kB

  IFRS Developments – Issue 71 / December 2013 [nur auf Englisch]
The IASB issues two cycles of annual improvements to IFRS  143 kB

  IFRS Developments – Issue 70 / Dezember 2013 [nur auf Englisch]
The IASB proposes five changes to clarify four standards  92 kB

November 2013Order

  IFRS Developments – Issue 69 / November 2013 [nur auf Englisch]
Boards to re-deliberate key aspects of lease accounting — again  173 kB

  IFRS Developments – Issue 68 / November 2013 [nur auf Deutsch]
The IASB issues IFRS 9 (2013) – hedge accounting is now complete  633 kB

  IFRS Developments – Issue 67 / November 2013 [nru auf Englisch]
Boards conclude re-deliberations on revenue recognition  113 kB

Oktober 2013Order

  Versicherer in der digitalen Welt [nur auf Englisch]
Im digitalen Zeitalter verändern sich Kundenbedürfnisse und Erwartungen. Wie bleibt der Versicherungssektor am Ball und was sind die nächsten strategischen Schritte?  2710 kB

September 2013Order

  Taxing issue of IFRS 4 Phase II [nur auf Englisch]
Now that the exposure draft for IFRS 4 Phase II has been published, insurance companies can get a better understanding of its implications and consider how they would need to adjust their insurance related balances. However, the impact on tax, both current and deferred, is more uncertain.  3254 kB

  IFRS Development – Issue 66 / September 2013 [nur auf Englisch]
Boards continue to deliberate final revenue standard  601 kB

August 2013Order

  Insurance analytics methodology [nur auf Englisch]
In the last few years, a range of powerful market forces and competitive imperatives have driven insurers across the industry to embrace advanced analytics. There is broad consensus that carriers need to adopt and expand analytics programs to improve insight into the business and decision making in everything from product design, marketing and distribution to underwriting and claims.  696 kB

  Schadenmanagement Umfrage 2013
Wo stehen wir heute und was beschäftigt uns in der Zukunft? – Umfrage zu Effizienz und Trends in der Schadenabwicklung bei Schweizer Nicht-Leben-Versicherern  6689 kB

  How the lease accounting proposal might affect your company [nur auf Deutsch]
Applying IFRS  1981 kB

Juli 2013Order

  IFRS Developments – Issue 65 / July 2013 [nur auf Englisch]
IASB to defer effective date of IFRS 9 and accelerate own credit requirements  596 kB

  IFRS Developments – Issue 64 / July 2013 [nur auf Englisch]
Boards near completion of the revenue recognition standard  775 kB

  IFRS Developments – Issue 63 / July 2013 [nur auf Englisch]
Changes proposed to the requirements for bearer plants  1163 kB

Juni 2013Order

  Insurance Accounting Alert – June 2013 [nur auf Englisch]
IASB issues revised exposure draft on insurance contracts  3052 kB

  Insurance business impact accelerator tool (IBIAT) [nur auf Englisch]
IFRS 4 Phase II  773 kB

  Business Pulse – Insurance report [nur auf Englisch]
Exploring dual perspectives on the top 10 risks and opportunities in 2013 and beyond  815 kB

  IFRS Outlook – April–June 2013 [nur auf Deutsch]
Regulators' concerns over impairment disclosures: how entities can improve their compliance with IAS 36 / IASB moving towards an improved IFRS framework / IFRS project update / Resources  352 kB

  IFRS Developments – Issue 62 / June 2013 [nur auf Englisch]
Amendments to IAS 39: continuing hedge accounting after novation  481 kB

  IFRS practical matters – June 2013 [nur auf Englisch]
Impairment — assessing the impact of the new proposal  1166 kB

  IFRS Developments – Issue 61 / June 2013 [nur auf Englisch]
IASB proposes an interim standard on regulatory deferral accounts  490 kB

Mai 2013Order

  IFRS Developments – Issue 60 / May 2013 [nur auf Englisch]
Revenue recognition – credit card rewards and transition  476 kB

  Insurance Governance Leadership Network – ViewPoints [nur auf Englisch]
The evolution of risk governance in insurance continues  214 kB

  The journey toward greater customer centricity [nur auf Englisch]
In this paper, we explore how technology is changing consumer dynamics and show how insurers have an opportunity to influence persistency, retention and expectations through improved customer engagement.  1476 kB

  IFRS Developments – Issue 59 / May 2013 [nur auf Englisch]
IASB issues IFRIC Interpretation 21 Levies  149 kB

  IFRS Developments – Issue 58 / May 2013 [nur auf Englisch]
Boards issue revised proposal to put most leases on the balance sheet  482 kB

  Focus on policy systems – A tool for success [nur auf Englisch]
EMEIA General Insurance Senior executive update, May 2013  708 kB

  IFRS Developments – Issue 57 / May 2013 [nur auf Englisch]
IASB concludes its re-deliberations on the hedge accounting project  152 kB

April 2013Order

  IFRS Developments – Issue 56 / April 2013 [nur auf Englisch]
IASB to clarify interaction between unit of account and fair value measurement requirements  493 kB

März 2013Order

  Senior Executive Update – March 2013 [nur auf Englisch]
Recovery and resolution planning – The spotlight moves onto insurers  751 kB

  Insurance Governance Leadership Network – ViewPoints [nur auf Englisch]
Global insurance leaders actively seek clarity on standards  206 kB

  Increasing urgency and evidence of opportunity [nur auf Englisch]
A survey of chief risk officers in the insurance industry  1832 kB

  European Insurance Finance and IFRS Conference [nur auf Englisch]
Key themes and discussions  1087 kB

Februar 2013Order

  Insurance Accounting Alert – January–February 2013 [nur auf Englisch]
Boards discuss allocation of insurance contracts revenue, and consider sweep changes  2459 kB

  Global Insurance Outlook 2013 [nur auf Englisch]
Our global insurance outlook explores many issues confronting global insurance organizations in 2013. In this report, we offer our perspective on the insurance markets in Asia-Pacific, Europe, Nordic, US life and property/casualty sectors and the newly added Latin American market.  2759 kB

Januar 2013Order

  Insurance Accounting Alert – January 2013 [nur auf Englisch]
Boards meet to re-deliberate insurance contracts, unlocking residual margins, and presentation and disclosure requirements  2492 kB

Dezember 2012Order

  Specialty – Issue 1 [nur auf Englisch]
The growth issue - My five most courageous decisions  2366 kB

  European Insurance Outlook 2013 [nur auf Englisch]
The macroeconomic environment in 2013 and beyond remains challenging in many European countries and a source of concern for the region’s financial stability.  423 kB

November 2012Order

  Insurance Accounting Alert – November 2012 [nur auf Englisch]
IASB and FASB continue to deliberate the insurance contracts standard  2475 kB

Oktober 2012Order

  Insurance Accounting Alert – October 2012 [nur auf Englisch]
Boards discuss recognition of acquisition costs in the pre-coverage period and accounting for insurance contracts at transition, IASB discussed exposure  2449 kB

  European Solvency II survey [nur auf Englisch]
Overall the European insurance industry has made significant progress toward Solvency II compliance; however, completing the remaining tasks should not be underestimated.  2016 kB

Juli 2012Order

  Insurance Accounting Alert – July 2012 [nur auf Englisch]
Boards decide on allocation of cash flows; discussions continue on earned premium presentation for contracts  1163 kB

Juni 2012Order

  Progress in financial services risk management [nur auf Englisch]
A survey of major financial institutions  4665 kB

  Insurance Accounting Alert – June 2012 [nur auf Englisch]
Boards review OCI, unbundling investment components and recognition of acquisition costs  847 kB

Mai 2012Order

  Insurance Accounting Alert – May 2012 [nur auf Englisch]
Boards discuss reinsurance accounting, insurance contracts and decisions on policy loans and riders  160 kB

April 2012Order

  Insurance Accounting Alert – April 2012 [nur auf Englisch]
Boards agree on separation of investment component; but remain split on definition of a portfolio  183 kB

März 2012Order

  Insurance Accounting Alert – March 2012 [nur auf Englisch]
During February, the International Accounting Standards Board and the Financial Accounting Standards Board each held meetings to re-deliberate tentative decisions in the IASB’s Exposure Draft, Insurance Contracts (ED) and in the FASB’s Discussion Paper Preliminary Views on Insurance Contracts (DP).  128 kB

  Limited improvements to IFRS classification and measurement [nur auf Englisch]
The impact for insurers and next steps  346 kB

  IFRS practical matters – March 2012 [nur auf Englisch]
Impairment — assessing the impact of the new proposal  1034 kB

Februar 2012Order

  Insurance alert – February 2012 [nur auf Englisch]
Proposed FATCA regulations provide specific guidance to insurance companies regarding application and implementation  337 kB

  IFRS Developments for Insurers – February 2012 [nur auf Englisch]
Boards debate premium allocation approach – Education Sessions continue discussion on eligibility criteria  131 kB

Januar 2012Order

  Good Insurance (International) Limited [nur auf Englisch]
International GAAP® Illustrative financial statements for the year ended 31 December 2011 / Based on International Financial Reporting Standards in issue at 30 September 2011  1627 kB

  Facing the challenge [nur auf Englisch]
Business implications of IFRS 4, 9 and Solvency II for insurers  2848 kB

  European insurance outlook 2012 [nur auf Englisch]
European life and non-life insurers face important strategic decisions in 2012. Volatility and deterioration in macroeconomic and political factors are disrupting balance sheets, consumers and investors. Unfolding regulatory initiatives will have a pervasive influence on insurer operations. A mature insurance market across much of the landscape continues to make growth difficult to achieve.  629 kB

Dezember 2011Order

  IFRS Developments Insurance Accounting Alert – December 2011 [nur auf Englisch]
Boards discuss onerous contract testing and measurement of options and guarantees  137 kB

November 2011Order

  Solvency II – Tax in Pillar 1 [nur auf Englisch]
Insurers face many issues in interpreting the key principles of Solvency ll, and Pillar l deals with the quantitative aspects of the regime. Tax can constitute a major component in the Pillar l calculations in relation to both the capital availability and capital requirements.  113 kB

  Insurance Accounting Alert – 15-16 November 2011 [nur auf Englisch]
IASB decides to consider limited improvements to IFRS 9; Boards discuss unbundling  438 kB

  Striking the right balance [nur auf Englisch]
Solvency II: Internal model validation  500 kB

  Insurance Accounting Alert – November 2011 [nur auf Englisch]
Boards discuss fixed-fee service contracts  628 kB

Oktober 2011Order

  Insurance Accounting Alert – October 2011 [nur auf Englisch]
Boards discuss risk adjustment and composite margin  155 kB

  Discount rates: one size does not fit all [nur auf Englisch]
In the second half of 2010, the IASB issued an Exposure Draft (ED) and the FASB issued a Discussion Paper (DP) containing proposals for a new recognition and measurement model for insurance contracts. Both the ED and DP require the use of current discount rates that are consistent with observable market prices for instruments whose characteristics reflect those of the insurance contract liability and exclude any factors not relevant to the insurance contract liability. Amount, currency, ...  968 kB

September 2011Order

  IFRS 9 for insurers – what to do now?
IASB proposes to move IFRS 9 mandatory effective date to 2015  685 kB

August 2011Order

  Insurance Accounting Alert – August 2011 [nur auf Englisch]
Boards discuss premium allocation approach; tentatively revise effective date of IFRS 9  199 kB

Juli 2011Order

  Legal News – Juli 2011
Strukturreform BVG  237 kB

  Measure by measure [nur auf Englisch]
Synchronising IFRS 9 and IFRS 4 phase II for insurers  3130 kB

  Insurance accounting alert – July 2011 [nur auf Englisch]
IASB opens the residual margin; Boards define acquisition costs  227 kB

  Time to mobilise – Pillar III and IFRS 4 [nur auf Englisch]
As the new European regulatory framework under Solvency II marches closer, attention is increasingly focused on the public and regulatory reporting that will be required under Pillar III. Under the Solvency II framework, Pillar III will be the public and private reporting face of the technical provisions and capital requirements required under Pillar I and will provide the evidence of the own risk and solvency assessment (ORSA) and the insurers’ risk governance framework under Pillar II. ...  1301 kB

Juni 2011Order

  Insurance accounting alert – June 2011 [nur auf Englisch]
At a joint meeting on 31 May, the Financial Accounting Standards Board and the International Accounting Standards Board (the FASB and the IASB respectively, or collectively, the Boards) discussed several reinsurance topics. The Boards are committed to approaches to measurement and presentation for reinsurance that are broadly consistent with their decisions related to direct insurance. However, articulating the guidance applied to reinsurance contracts is proving diffi cult. The Exposure ...  357 kB

Mai 2011Order

  Supplement to Insurance accounting alert - 17-18 May 2011 [nur auf Englisch]
Boards remain split on the approach to margins  377 kB

  Supplement to Insurance accounting alert - 11-12 May 2011 [nur auf Englisch]
Boards disagree on measurement of certain participating contracts  215 kB

  Insurance accounting alert – May 2011 [nur auf Englisch]
On 27 April, the International Accounting Standards Board (IASB) and the Financial Accounting Standard Board (FASB), (collectively, the Boards), continued their discussions on a uniform, global insurance contracts standard. At this meeting, they focused on whether all insurance contracts should be measured using the building blocks approach or whether there should be a modifi ed approach for contracts that meet specific criteria. During this meeting, the Boards discussed the modified ...  245 kB

  Supplement to Insurance accounting alert – 4 May 2011 [nur auf Englisch]
Boards seek an approach to unbundling that is consistent with revenue recognition  184 kB

April 2011Order

  Supplement to Insurance accounting alert – April 2011 [nur auf Englisch]
On 12 April, the International Accounting Standards Board and the Financial Accounting Standards Board of the United States (the IASB and the FASB, respectively, and collectively, the Boards) continued their discussions on a uniform, global insurance contracts standard. At this meeting, they focused on how to determine the discount rate for insurance liabilities using an asset-based top-down approach. In addition, the staffs published a document that summarises the decisions reached by the ...  261 kB

  Insurance accounting alert – April 2011 [nur auf Englisch]
IASB and FASB make further progress  219 kB

März 2011Order

  Supplement to Insurance accounting alert – March 2011 [nur auf Englisch]
Boards continue their re-deliberations  165 kB

  Insurance accounting alert – March 2011 [nur auf Englisch]
Insurance continues to attract significant attention from the Boards  184 kB

  Continuing the debate
A digest of the letters commenting on the IASB’s Exposure Draft Insurance Contracts  518 kB

Februar 2011Order

  Supplement to Insurance accounting alert – February 2011 [nur auf Englisch]
Boards make progress towards an insurance standard  167 kB

  Insurance accounting alert – February 2011 [nur auf Englisch]
IASB and FASB begin re-deliberations  777 kB

  Continuing the debate [nur auf Englisch]
A digest of the letters commenting on the IASB’s Exposure Draft Insurance Contracts 18 February 2011  230 kB

Juli 2010Order

  Insurance Accounting Alert – 30 July 2010 (Special edition) [nur auf Englisch]
Proposal for accounting for insurance contracts  252 kB

Juni 2010Order

  Berufliche Vorsorge – Professionalisierung vorantreiben
Sie beabsichtigen, die gesetzliche externe Kontrollstelle für die Prüfung Ihrer Pensionskasse zu wechseln? EY führt für Sie das Mandat als Kontrollstelle nach Artikel 53 BVG aus.  883 kB

Mai 2010Order

  Insurance Accounting Alert – May 2010 [nur auf Englisch]
The IASB and FASB approach the final Exposure Draft  173 kB

April 2010Order

  Insurance Accounting Alert – April 2010 [nur auf Englisch]
IASB and FASB continue to discuss significant issues to complete deliberations on insurance contract accounting  431 kB

März 2010Order

  Insurance Accounting Alert – March 2010 [nur auf Englisch]
IASB and FASB discuss significant issues to complete deliberations on insurance contract accounting.  432 kB

Februar 2010Order

  Insurance Accounting Alert – February 2010 [nur auf Englisch]
IASB and FASB to discuss account driven contracts, unbundling, results of field testing and presentation on 18 February  199 kB

  Insight for Executives in Financial Services – Frühjahr 2010
Trends im Asset Management / Profitabilität im Kerngeschäft durch einschneidende Veränderungen / «Tax Transparency» – Auswirkungen und Handlungsbedarf / Asked: Boris F.J. Collardi, CEO, Julius Bär Gruppe  3330 kB

Januar 2010Order

  Insurance Accounting Alert – January 2010 [nur auf Englisch]
IASB and FASB to discuss risk adjustment, residual margin and policyholder behaviour  221 kB

Dezember 2009Order

  Outpacing change
EY’s 12th annual global information security survey  1205 kB

  Insurance Accounting Alert – December 2009 [nur auf Englisch]
IASB and FASB aim for common measurement objective and refine details of measurement model based on three building blocks  1014 kB

Oktober 2009Order

  Insurance Relocation [nur auf Englisch]
Your Business in Switzerland  1878 kB

  The future of Finance
Driving business value through the performance of the Finance function  1095 kB

September 2009Order

  Insurance Accounting Alert – September 2009 [nur auf Englisch]
IASB to discuss measurement model, margin and discount rate  581 kB

  Risk Convergence
Systematische Harmonisierung von Governance, Risikomanagement und Kontrollfunktionen  1151 kB

August 2009Order

  Financial Services – August 2009
Positioning for success — redesigning the asset management model: In response to challenging market conditions, asset managers should examine their operating models with an eye toward meeting demands from regulators and investors, growing assets, increasing investment performance and managing risk.  162 kB

August 2008Order

  Insurance groups: securing the benefits
Solvency II will provide well-prepared insurance groups with many diversification benefits including lower capital requirements. But these benefits depend on insurers’ decisions around structure and approach. We provide the latest on Solvency II and offer insurance executives insights to be better prepared for the change.  10783 kB

  IFRS 7 in the insurance industry [nur auf Englisch]
EY has published "IFRS 7 in the insurance industry," which examines how IFRS 7 Financial Instruments has been applied in the insurance industry, highlighting challenges faced by insurance companies in applying the standard and drawing comparisons between them. The report is based on an analysis of the IFRS 7-specific disclosures in the annual financial statements of 16 of the largest insurers reporting under IFRS.  2744 kB

  Measuring operational risk
Insurers often focus their attention on traditional areas of financial risk. While this is not surprising or unusual, Solvency II will require the global insurance industry to pay closer attention to the often “forgotten” area of operational risk. We identify the challenges – and assess the impact – of Solvency II OpRisk requirements.  421 kB

Juli 2008Order

  European embedded value results – 2008 year-end
In last year’s report we gave our thoughts on where the industry was likely to move in terms of European embedded value (EEV) reporting development. The industry has recently fi nalised its own guidance on calculating market consistent embedded values (MCEV), releasing the CFO Forum Principles on MCEV in June 2008.  1744 kB

Juni 2008Order

  QIS 4 – Shifting the focus from consultation to implementation
Insurers that participate in Solvency II’s Quantitative Impact Studies (QIS) not only influence the debate, they get a valuable opportunity to assess their own level of preparedness. In this report, we bring you up to speed on key lessons learned from QIS 1, 2 and 3, and highlight the issues being addressed in QIS 4.  269 kB

  Solvency II – Raising the bar
Insurers that embed well-designed internal models into their risk management system can provide real-time, relevant information to drive business decisions and boost market leadership. Learn how to “raise the bar” and integrate Solvency II, using precedents set by Basel II and the Swiss Solvency Test.  1569 kB

  2008 Insurance Risk Leadership Survey
Moving to the next level – a progress report on insurance risk leadership  457 kB

  Grasping the reins of fundamental change – EY's comments on SII draft directive
Solvency II will alter the ways insurers are supervised and should ultimately lead to a more efficient global insurance market. However, inconsistencies in the latest draft directive may lead to conflicting interpretations and arbitrary treatment of insurers. We explore the directive’s main components and offer our assessment.  2637 kB

Januar 2008Order

  Strategic Business Risk – Insurance 2008
Strategic risks arise from trends, conditions and uncertainties within global markets. This report explores the most significant business risks and challenges that the insurance industry will face over the next three to five years.  387 kB

  Property/Casualty Industry 2008 Outlook
In spite of another year of great earnings and strong balance sheets, the near future is likely to challenge the property/casualty insurance industry’s fundamentals. Many companies today are having difficulty achieving topline targets on a regular basis, with signals of margin compression around the corner. This is occurring in the face of relatively benign loss trends in both core and catastrophe lines.  1197 kB

Dezember 2007Order

  Life Insurance Industry 2008 Outlook
EY identified seven issues for life insurance companies that are the focus of our 2008 Outlook: Retirement Income, Financial Events, Technology, Offshoring, Solvency II, International Financial Reporting Standards, Tax Issues and Implications  192 kB

Oktober 2007Order

  Focused Innovation: Exploring the Property/Casualty Insurance Industry's Competing Objectives
Embracing innovation requires a changing mind set that taps creative opportunities and focuses on moving the best ideas forward. This report explores the subject of innovation as it relates to the property / casualty insurance industry. It examines eleven sets of competing objectives categorized into three groups: broad strategic issues, structural issues pitting different segments of the industry against each other and operational issues.  2087 kB

September 2007Order

  European Embedded Value Results
2006 Year-End  6256 kB

Juli 2007Order

  Taking Solvency II to the Next Level - Solvency II for Insurance Groups
With Solvency II approaching, insurance groups need to take a hard look at their corporate structure and intra-group risk transfer arrangements. As capital markets place further pressure on groups to increase capital efficiency, companies need to redefine the way they manage risk, and re-evaluate existing policies and procedures. This report discusses the implications, benefits, risks, group requirements, and conceptual framework that will help insurers navigate through this complex process ...  397 kB

Juni 2007Order

  At the Crossroads – The future direction of insurance accounting [nur auf Englisch]
This newsletter summarizes the proposals in the recent International Accounting Standards Board Discussion Paper.  2014 kB

April 2007Order

  2006 Insurance Audit Committee Survey [nur auf Englisch]
This new report from the Global Insurance Center shows that insurance audit committees are more risk-focused than those in other industries, with half spending at least 20% of their meeting agenda on risk issues. Respondents from the insurance industry identified their key concerns over risk, oversight issues, activities and effectiveness (pdf, 912kb), as well as what they believe to be the greatest challenges facing them.  912 kB

Februar 2007Order

  Good Insurance (International) Limited (fictitious insurance company) [nur auf Englisch]
The 2006 International GAAP® Illustrative Financial Statements publications include the consolidated fictitious financial statements incorporating all IFRS in issue at 30 June 2006. The financial statements are cross referenced to the source authoritative literature and include explanatory notes, and they illustrate how IFRS accounts will be presented for the year ending 31 December 2006. Please note that the model accounts are illustrative and do not show all possible accounting and ...  1134 kB

Januar 2007Order

  Swiss Solvency Test – Eine Herausforderung auf vielen Ebenen
Deregulierung, Expansion und Internationalisierung des Geschäfts, neue Produkte und schliesslich einbrechende Kapitalmarkterträge haben in den vergangenen Jahren ein neues Geschäftsumfeld für Versicherungsunternehmen geschaffen. Einerseits hat dies Versicherungsunternehmen mehr Freiheit und Eigenständigkeit und damit neue Chancen gebracht. Andererseits sind jedoch auch Herausforderungen und Eigenverantwortung gewachsen. Auch hat nach dem Wegfallen der hohen Kapitalmarktrenditen eine neue ...  845 kB

Dezember 2006Order

  Life Insurance Industry 2007 Outlook [nur auf Englisch]
The attached report on the Outlook for 2007 for the Life Insurance Industry was produced in conjunction with the Life Insurance Industry Executive Conference recently sponsored by the Global Insurance Center in New York. Written by Doug French, the Outlook covers the key issues commanding the attention of life company management, boards and investors.  86 kB

  U.S. Property/Casualty Insurance Industry 2007 Outlook [nur auf Englisch]
An outlook for the U.S. property/casualty insurance industry, issued by EY’s Global Insurance Center, points to five key issues that will shape the market in 2007: maintaining and managing profitability, shifting from growth to innovation, lingering post-2005 and 2006 catastrophe market issues, changes in the reinsurance market, and risk and control convergence.  100 kB

  IFRS Insurance Reporting - Beyond Transition
The implementation of IFRS has been a success around the world, but considerable work is still needed to improve the transparency and comparability of insurance company financial statements. For many, the 'black box' of insurance accounting remains. The attached report contains recommendations to improve this situation in the short to medium term.  7023 kB

November 2006Order

  Solvency II Readiness & Beyond [nur auf Englisch]
EY surveyed the top 100 insurance companies in Europe to obtain insight into the level of awareness regarding the Solvency II project. The Solvency II Readiness Survey revealed that over 80% of respondents have already started their Solvency II projects and over 60% see Solvency II as a means to improve risk managment. The report highlights key challenges respondents face and indentifies and explores other findings and major themes.  1274 kB

  IFRS Phase II Insurance Accounting [nur auf Englisch]
The Global IFRS Insurance Working Group has issued a thought leadership paper comparing the principles that have been debated at the IASB with views that have been expressed by a group of European insurance industry representatives (the CFO Forum) and the International Association of Insurance Supervisors (IAIS). The paper notes that although there are many areas of consensus, there are some important areas of difference. It also contains a summary of some high level business implications ...  357 kB

September 2006Order

  Solvency II: Readiness & beyond [nur auf Englisch]
2006 Solvency II report  1274 kB

Januar 2006Order

  Insight for Executives in Financial Services – Winter 2005/2006
Finanzplatz Schweiz: Wettbewerbsorientierte Politik nötig / Versicherungen: Swiss Solvency Test: Erfahrungen 2005 / Steuern: Neue Stempelabgaben; Transfer Pricing / Asked: Pierre G. Mirabaud, Präsident Schweizerische Bankiervereinigung  1446 kB

Juni 2005Order

  Insight for Executives in Financial Services – Sommer 2005
Versicherungen: Verstärkte Regulierung / Banking: Mögliche IFRS-Stolpersteine / Steuern: EU-Zinsbesteuerungsabkommen / Asked: Walter Berchtold, CEO Credit Suisse  1254 kB

November 2004Order

  Insight for Executives in Financial Services – Winter 2004
Bankenprüfung: Folgen der Regulierung / Führungsaufgabe: Enterprise Risk Management / Offshore: Neue Durchgriffsbesteuerung / Versicherungen: Erfahrungen mit dem Swiss Solvency Test / Asked: Rolf Dörig CEO Swiss Life  2512 kB

März 2003Order

  Insight Financial Services – Frühling 2003
Versicherungen: Von allen Seiten unter Druck  513 kB

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