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Analysis of Belgian insurers’ Solvency and Financial Condition Reports: Year-end 201711 February 2019 - By Nicholas Batens and Peter Franken and Kurt Lambrechts and Rens IJsendijk - Article

This report provides a summary of Solvency and Financial Condition Reports and the main players in the Belgian market for both life and non-life undertakings.

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.

Analysis of Belgian insurers’ Solvency and Financial Condition Reports: Year end 201626 January 2018 - By Kurt Lambrechts and Dominik Sznajder and Tim Vandenabeele and Peter Franken and Kamiel van Langen - Article

This report is a summary of the Solvency and Financial Condition Reports for the main players in the life, non-life and health insurance business in Belgium, focussing on a subset of insurers in the Belgian market.

Analysis of Luxembourg insurers’ Solvency and Financial Condition Reports: Year-end 201622 January 2018 - By Kurt Lambrechts and Kamiel van Langen and Peter Franken - Article

This report summarises the Solvency and Financial Condition Reports of the main players in the life and non-life insurance business in Luxembourg.

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.

IFRS 4 Phase II Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts: Update28 July 2016 - By Kurt Lambrechts and William C. Hines - Article

This note, an update of the January 2016 briefing note, discusses the board’s decisions regarding amendments in International Financial Reporting Standards (IFRS) 4 Insurance Contracts.

Nuclear waste issues17 March 2016 - By Kurt Lambrechts - Article

An actuary can evaluate the current financial implications of future contingent events, and this enables us to consider actuarial approaches outside the financial industry, as in the nuclear waste sector.

October 2014 update on IASB insurance accounting project05 November 2014 - By Kurt Lambrechts and William C. Hines - Article

The IASB continues its deliberations; final standard likely to be issued in late 2015.

Update on IASB insurance accounting project01 August 2014 - By Kurt Lambrechts and William C. Hines - Article

Final standard could be issued in 2015.

IFRS insurance contracts: Summary of feedback on the 2013 exposure draft09 April 2014 - By Alexander Ofutin and Kurt Lambrechts - Article

This market update gives a summary of feedback received by the IASB on its 2013 exposure draft regarding insurance contracts and recent discussions by the board.


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