Tid: 25 januari 2018 kl 15.15-16.00.

Föredragshållare: Jimmy Jansson och Björn Widing

Titel: Valuation practices of IFRS17 (Master Thesis)

Abstract This research assesses the standard IFRS 17 Insurance Contracts from a mathematical and actuarial point of view. Specifically, a practice that complies with the standard is developed in order to investigate implications of the standard on financial statements of insurance companies. This includes a deep insight into the standard, constructing a model for a unit-linked insurance product and investigating the outcomes of the model. The findings show firstly that; an investment strategy favorable for valuing insurance contracts may conflict with the Asset & Liability Management of the firm. Secondly, that a low risk adjustment may increase the possibility of smoothing profits over time. Thirdly, in order to smooth profits over time, the policy for releasing the contractual service margin (CSM) should not be limited to risk-neutral assumptions; but also include real-world assumptions.

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