Articles and research by ARS and affiliated professionals.
Selected articles and perspectives on reinsurance, insurance valuation, financial reporting and risk management. Read the original publications on LinkedIn.
A longevity hedge can improve economic risk without producing a corresponding reduction in Solvency II capital. The analysis explains the ORSA–SCR distinction and the role of swap structure and basis risk.
Collateral design is integral to funded reinsurance economics and counterparty protection. This commentary considers how collateral arrangements influence transaction resilience and risk allocation.
The Solvency II risk margin and IFRS 17 risk adjustment serve different purposes. Their interaction matters when evaluating reinsurance, financial reporting and capital outcomes.
How long-duration insurance obligations create reporting volatility under IFRS 17, and how appropriately structured reinsurance can help manage earnings, capital and risk.
Examines the implications of IFRS 17 for ROE, book value, CSM and traditional approaches to assessing insurance company value.
A practical explanation of CSM measurement and release, insurance service revenue and the transition from IFRS 4, including a numerical illustration.
Explores why illiquidity considerations can materially influence the valuation and pricing of insurance portfolio transfers and value-of-in-force transactions.
Why treaty termination provisions can undermine intended protection during mass-lapse stress, with implications for risk transfer effectiveness and Solvency II.
For further publications and commentary, visit the ARS LinkedIn page ↗.
