The treatment of reinsurance under IFRS 17

How to account for reinsurance transfer flows under IFRS 17

Addactis has been assisting numerous organizations in the implementation of their IFRS 17 processes around the world for several years.

What insights have our experts gained from their involvement in reinsurers' implementation projects so far?

Collaboration between actuaries and finance represents a certain challenge in understanding the specific cases of evaluating the amounts of gains to be recognized, mapping the contracts, underlying the group of reinsurance contracts and the accounting treatment to be planned for reinsurance treaties.

While most of the IFRS 17 mechanisms are now well understood, certain specific aspects continue to raise questions.

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IFRS 17 & Reinsurance Treatment : 4 points of Vigilance

In this e-Book, our experts outline four points of vigilance in the treatment of reinsurance under IFRS 17 that demand close attention:

 Calculation of Risk Adjustment

  Deviations in Contract Boundaries

 Reinsurance Commissions

 Reinstatement Premiums

Our objective is to offer you valuable insights and guidance for effectively navigating the intricate landscape of IFRS 17, facilitating your path to compliance and enhanced financial transparency. Join us as we embark on this enlightening journey together.

A content written by:


Annabelle GARRIGUE

Senior Manager – Modeling & Risk P&C


Romain NOBIS

Manager – Modeling & Risk P&C


Yapei Li

Manager – Modeling & Risk P&C

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