Skip to main content
White Paper

Bridging the gap between IFRS and Solvency II Capital Generation: A case study

12 May 2023

Insurance companies that report under International Financial Reporting Standards (IFRS) need to fulfil the requirements of the new IFRS 9 and IFRS 17. These new regulations will have implications for the balance sheet management of insurers, and consequently impacts their capital generation. In this paper, we present a case study to illustrate the similarities and differences of reporting capital generation under the new IFRS standards and Solvency II. Topics include: 

  • IFRS valuation principles 
  • Harmonizing IFRS and Solvency II, or not? 
  • Example of how Solvency II and IFRS results could look like for traditional and unit-linked business

About the Author(s)

Lotte van Delft

Amsterdam Insurance and Financial Risk | Tel: 31686895968

Peter Boekel

Amsterdam Insurance and Financial Risk | Tel: 31653548471

Sjoerd Brethouwer

Amsterdam Insurance and Financial Risk | Tel: 31686818132

Maarten Ruissaard

We’re here to help