EAA Web Session: "Comparing IFRS 17 and Solvency II"

Einleitung/Dauer

This session aims at analysing the impact of IFRS 17 versus Solvency II. After a general description of both frameworks, we highlight the most recent changes following the Solvency II review with a focus on discount rates and risk margin. We will then explain IFRS 17 accounting choices versus Solvency II and benchmark those. Finally, we will show the impact of IFRS 17 on the management of the contracts when issued and during their lifetime (profit testing and key indicators).

Preliminary Programme
Thursday, 26 March 2026
10:00-12:00 Topics

• Brief introduction to IFRS 17 and Solvency II
• Evolutions of Solvency II discount rates and risk margin
• Benchmark on IFRS 17 accounting choices
• Profit testing in IFRS 17 versus Solvency II
• New indicators when managing IFRS 17 contracts
• Quiz

All the above times are given in CET (Central European Time).

Vorgehensweise und Ziele

The purpose is to understand the key accounting choices under IFRS 17 and how they relate to Solvency II. This has an impact when valuing and managing insurance contracts. This will also allow users of financial and prudential information to get a better understanding of the figures depending on the purpose and methodology used.

Teilnehmer

Participants are expected to have an intermediate knowledge of both IFRS 17 and Solvency II frameworks.

Technical Requirements
Please check with your IT department if your firewall and computer settings support web session participation (the programme Zoom will be used for this online training). Please also make sure to join the web session with a stable internet connection.

Dozierende

Daphné de Leval
Daphné has more than 20 years of professional experience. She specializes in life insurance actuarial techniques, pension funds and risk management. She has worked on diverse functions: Solvency II implementation, Actuarial Function, Risk Management Function, financial and prudential audit, IFRS 17 implementation, Sustainability Projects and M&A. She is an active Actuary at European level within the Actuarial Association of Europe (AAE) (Vice-Chair Insurance Committee, Solvency II). 

Sprache/Kurztitel

The language of the web session will be English.

CPD Credits
For this web session, the following CPD credits are available under the CPD scheme of the relevant national actuarial association:

• Austria: 2 points
• Belgium:  2 points
• Bulgaria:  3 points
• Croatia: individual accreditation
• Czechia:  2 hours
• Denmark 2 credits
• Estonia:  2 hours
• Finland: 2 points
• France:  12 points
• Germany:  2 hours
• Greece: 3 points
• Hungary:  2 hours
• Iceland: 2 credits
• Ireland: 2 hours
• Italy: individual accreditation
• Latvia: 2 hours
• Lithuania: 2 hours
• Netherlands:  approx. 2 points (individual accreditation)
• Norway: 2 points
• Poland: 2 hours
• Portugal: 2 hours
• Serbia: 2 hours
• Slovakia:  individual accreditation
• Slovenia:  individual accreditation
• Spain: CAC: 2 hours, IAE: 2 hours
• Switzerland:  individual accreditation
• USA: SOA (Section B): up to 2.4 hours

No responsibility is taken for the accuracy of this information.