Description: As IFRS 17 Insurance Contracts casts its net wide, reinsurers find themselves sailing toward new horizons of financial reporting. The transition to IFRS 17 is not just a regulatory compliance exercise but a transformational journey that reshapes the financial reporting landscape for reinsurers. The enhanced disclosure requirements, the granular contract-level accounting, and the measurement consistency across different reinsurance contracts promise to unveil a clearer financial picture. Yet, these new reporting waters could be choppy, demanding a sturdy understanding and application of IFRS 17's principles. This article describes benchmarking of IFRS 17 information provided at HY 2023 for four reinsurers.

Description: Life Reinsurance Data from the Munich American Survey by James L. Sweeney and David M. Bruggeman Reinsurance Section News, August 1998, Issue No. 44.

Description: This article presents the results from 1998 Munich American survey of Life Reinsurance production.

Description: With the medical insurance market experiencing health care inflation of 10 to 13 percent and medical costs averaging above $8,000 per year per employee less for single employees and more for employees with families, employers are looking at alternative options. Politicians and regulators are as well.

Description: Attitudes on strategy and risk in reinsurance vary according to specific environmental circumstances for most companies. This article is an extract from the 2007 surveys in the U.S. market.

Description: This article summarizes the Reinsurance Section's recent research efforts.

Description: This article discusses risk transfer and how difficult it is to define and describe. For actuaries, the challenge is to develop an analytical framework under which the presence of insurance risk can be identified and assessed.

Description: A high-level discussion of the financial reinsurance marketplace.

Description: This article discusses the impact of consolidation in the U.S. life reinsurance

Description: This article provides an update, as of September 2019, on the Reinsurance Section’s sponsored research in process and studies recently completed.