{"title":"IFRS17《困惑的精算师指南》","authors":"Anselm Fleischmann, Jonas Hirz","doi":"10.2139/ssrn.3222293","DOIUrl":null,"url":null,"abstract":"This paper provides a rigorous mathematical formulation of the main components within the building block approach (BBA) and the variable fee approach (VFA) in the IFRS17 standard as released in May 2017. The given actuarial model provides formulas for a precise depiction of the contractual service margin (CSM). A straightforward derivation of the insurance result is given. Quantitative aspects for the applicability of the VFA are introduced. Provided model extensions include the derivation of insurance revenue. Demystifying the complex standard, the paper illuminates critical passages, gives rise to potential actuarial approximations tackling undue efforts and provides a basis for implementation.","PeriodicalId":260073,"journal":{"name":"Mathematics eJournal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2018-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The IFRS17 Guide for the Perplexed Actuary\",\"authors\":\"Anselm Fleischmann, Jonas Hirz\",\"doi\":\"10.2139/ssrn.3222293\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper provides a rigorous mathematical formulation of the main components within the building block approach (BBA) and the variable fee approach (VFA) in the IFRS17 standard as released in May 2017. The given actuarial model provides formulas for a precise depiction of the contractual service margin (CSM). A straightforward derivation of the insurance result is given. Quantitative aspects for the applicability of the VFA are introduced. Provided model extensions include the derivation of insurance revenue. Demystifying the complex standard, the paper illuminates critical passages, gives rise to potential actuarial approximations tackling undue efforts and provides a basis for implementation.\",\"PeriodicalId\":260073,\"journal\":{\"name\":\"Mathematics eJournal\",\"volume\":\"7 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-07-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Mathematics eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3222293\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Mathematics eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3222293","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
This paper provides a rigorous mathematical formulation of the main components within the building block approach (BBA) and the variable fee approach (VFA) in the IFRS17 standard as released in May 2017. The given actuarial model provides formulas for a precise depiction of the contractual service margin (CSM). A straightforward derivation of the insurance result is given. Quantitative aspects for the applicability of the VFA are introduced. Provided model extensions include the derivation of insurance revenue. Demystifying the complex standard, the paper illuminates critical passages, gives rise to potential actuarial approximations tackling undue efforts and provides a basis for implementation.
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