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Will IFRS 17 replace EV?19 September 2018 - By Takanori Hoshino - Article

This article compares the valuation approaches between IFRS 17 and embedded value (EV) and infers a potential future of EV disclosure.

IFRS17 coverage units for CSM amortization01 March 2018 - By Takanori Hoshino and Kurt Lambrechts and Sjoerd Brethouwer and William C. Hines - Article

While IFRS 17 provides little guidance about coverage units, insurers may be able to find quick but reasonable choices from current modeling philosophy or certain existing standards such as U.S. GAAP.

IFRS17 Implementation: A new reporting framework comes with significant challenges19 December 2016 - By Kurt Lambrechts and Henny Verheugen and Takanori Hoshino and William C. Hines - Article

This paper discusses critical points of attention regarding IFRS17 and suggests possible first steps towards implementation.

2016 mid-year embedded value results - Europe and Japan: Generating value16 December 2016 - By Stephen H. Conwill and Takanori Hoshino and Kenjiro Ito and Takahiro Kinoshita and Stuart Reynolds and Philip Simpson - Article

This mid-year publication provides an update on the embedded value (EV) reporting for European insurance companies that have published interim EV results in 2016.

2015 mid-year embedded value results - Europe and Japan: Generating value18 December 2015 - By Richard See Toh and Kenjiro Ito and Philip Simpson and Stephen H. Conwill and Stuart Reynolds and Takahiro Kinoshita and Takanori Hoshino - Article

This mid-year publication provides an update on the embedded value reporting for European insurance companies that have published interim embedded value results in 2015.

2014 Mid-Year Embedded Value Results Generating Value18 November 2014 - By Richard See Toh and Kenjiro Ito and Philip Simpson and Stephen H. Conwill and Stuart Reynolds and Takahiro Kinoshita and Takanori Hoshino - Article

Embedded value (EV) results have been broadly positive in the first six months of 2014 for European insurance companies that have filed reports, but lag the same period a year earlier. This update is based on company reports to date for 2014.

2013 Mid-Year Embedded Value Results: Generating Value15 October 2013 - By Emma McWilliam and Kenjiro Ito and Richard See Toh and Philip Simpson and Stephen H. Conwill and Stuart Reynolds and Takahiro Kinoshita and Takanori Hoshino - Article

Disclosed EV results suggest growing consumer confidence in the European market.

IFRS Insurance Contracts Summary 2013 Exposure Draft27 September 2013 - By Olexander Ofutin and Henny Verheugen and Kurt Lambrechts and Takanori Hoshino and William C. Hines - Article

Major characteristics of the proposed IFRS accounting standards for insurance contracts.

Replicating portfolios01 November 2009 - By Lotte van Delft and Peter Boekel and Takanori Hoshino and Rikiya Ino and Craig W. Reynolds and Henny Verheugen - Article
A new technique may make complex actuarial modeling more practical.Replicating portfolios01 November 2009 - By Lotte van Delft and Craig W. Reynolds and Henny Verheugen and Peter Boekel and Rikiya Ino and Takanori Hoshino - Article
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