Article
08 December 2025 - by Julian Man, Clement Bonnet, Alex Bryant, Takanori Hoshino, Hiroki Koizumi, Chihong An, Sung Hoon Kim, Linda Jin, Jaden Chiu, Michelle Lai, Lucy Ouyang, Florin Ginghina
Insurers in Asia are taking a more proactive approach to ALM, according to our 2025 survey of companies in the region.
Article
25 July 2025 - by Heerak Basu, Clement Bonnet, Shamit Gupta, Richard Holloway, Farzana Ismail, Scott Chow, Chihong An, Wen Yee Lee, Takanori Hoshino, Philip Jackson
Embedded value rose 5% to 20% in several markets in Asia in 2024, while bond yields showed a mixed picture, according to our latest report on the region.
Article
23 January 2024 - by Alex Bryant, Erica Chan, Scott Chow, Pingni Eng, Pushpika Seneviratne, Takanori Hoshino, Richard Holloway, Farzana Ismail, Junaidi Amin, Philip Jackson, Clement Bonnet, Linda Jin
在許多亞洲市場,分紅(participating)保險商品在人壽保險業務中占有很大比例,同時有諸多原因使得不同市場的分紅商品對其整體業務貢獻程度有所不同。
Article
23 January 2024 - by Alex Bryant, Erica Chan, Scott Chow, Pingni Eng, Pushpika Seneviratne, Takanori Hoshino, Richard Holloway, Farzana Ismail, Junaidi Amin, Philip Jackson, Clement Bonnet, Linda Jin
We detail the business for participating life insurance products across Asia, including eight major markets from a survey we conducted in 2Q 2023.
Article
09 October 2023 - by Aatman Dattani, Josh Dobiac, Daniel Sharon, Lotte van Delft, David Harris, Stijn Donckers, Ed Morgan, Takanori Hoshino, Joost Broens
With rising rates and high inflation, insurers worldwide need robust frameworks and nimbleness in the once slow moving and stable world of life insurance.
Article
19 February 2020 - by Takanori Hoshino, William Hines
This briefing note illustrates potential differences between the International Financial Reporting Standard for insurance contracts and US GAAP long-duration contract targeted improvements using a traditional level premium endowment contract.
Article
19 September 2018 - by Takanori Hoshino
This article compares the valuation approaches between IFRS 17 and embedded value (EV) and infers a potential future of EV disclosure.
Article
01 March 2018 - by Sjoerd Brethouwer, William Hines, Takanori Hoshino, Kurt Lambrechts
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.
Article
19 December 2016 - by William Hines, Takanori Hoshino, Kurt Lambrechts, Henny Verheugen
This paper discusses critical points of attention regarding IFRS17 and suggests possible first steps towards implementation.
Article
16 December 2016 - by Stephen H. Conwill, Takanori Hoshino, Kenjiro Ito, Takahiro Kinoshita, Stuart Reynolds, Philip Simpson
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.