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Webcast 9 cb for contracts with annual repricing
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Guaranteed insurability: where is its “boundary”?

Published on 21 April 2023 | Francesco Nagari

Global IFRS Insurance Leader at Deloitte Touche Tohmatsu

The ninth episode in our series of on-demand IFRS 17 webcasts covers the determination of the contract boundary for contracts with guaranteed insurability.

In particular, this webcast covers a common scenario where the determination of the contract boundary is not straightforward, and judgement is necessary to conclude.  Using a simplified fact pattern, we demonstrate how such judgment could be formed. The webcast also summarises Deloitte's practical considerations on this topic as they have emerged from our implementation work.

The webcast series delivered by Francesco Nagari, Deloitte's Global IFRS Insurance Leader and Liza Gonzalo, IFRS 17 Director, covers Deloitte's insights on the application of IFRS 17 requirements and related technical accounting issues emerging from the various IFRS 17 implementation projects supported by Deloitte.

Host of the webcasts

Francesco Nagari

Deloitte - China
Francesco Nagari is a partner with Deloitte China. He is the Deloitte Touche Tohmatsu Global Lead for IFRS Insurance Contracts and is currently based in the Hong Kong office where he leads the Deloitte Hong Kong Financial Services Industry (FSI) practice. Francesco is the Asia-Pacific FSI leader for Audit and Assurance. After signing off the global IFRS 17 campaign at the end of FY23, he co-leads the Asia-Pacific IFRS 17 campaign to serve the Asian markets where IFRS 17 will be adopted by 2026. He is an expert on insurance reporting issues across IFRS, U.S. GAAP, and several other Asian and European accounting frameworks, including the reporting requirements of Solvency II and of the Hong Kong Risk-Based Capital regulations. He gained this experience over 30 plus years of work as an auditor, interim executive, and business advisor to insurance organizations. Francesco is the author of several articles and publications on these subjects and has advised regulators in Europe and in Asia. He has been invited to be a member of several advisory committees set up by financial reporting regulators and insurance supervisors at a global level, in the European Union, in Italy and in Hong Kong.
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