IFRS Reserving – Concept and Models

Concept Insurance is about sharing risk. At the balance sheet of any insurance company the technical provisions is likely to be an important item. Both in terms of size and in terms of uncertainty. Increasing or decreasing IFRS technical provisions has a direct impact on the company‚Äôs result. There is plenty of research done on how to calculate technical provisions. There are both simple and practical approaches and complex scenarios…

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