IFRS 17 / Accounting Destinations / Part 2

The Liability Moved. What Happened to Profit?

Why a change in liabilities or claims paid need not mean the same change in profit—and how a real reporting walkthrough led to a fuller explanation.

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IFRS 17 / Results Investigation

When IFRS 17 Results Do Not Make Sense

How expectations guide the next check when CSM release looks wrong—and how business, actuarial, accounting and system reasoning lead to an explanation.

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BMA / Actuarial Reporting

Create and Manage Expectations

Why actuarial judgement starts before the model result appears, and why expectations are one of the most useful controls in year-end reporting.

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BMA / Class E / Controls

Class E: The Ten Traps

Ten practical failure modes in the YE25 Class E filing cycle, with a targeted audit check for each.

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BMA / Class E

Class E: Opening the Black Box

Part I of a practical map of the YE25 Class E architecture: how schedules feed EBS, BSCR, validation and the solvency story.

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AI / Asset Analytics

AI Can Build the Engine

A practical case study on asset cashflows, Z-spreads and KRDs, and why actuarial control matters more than automation volume.

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