Kennisbank

Kennisbank • dr. ir. David van Bragt RBA

Investment implications of IFRS 9 and IFRS 17 for insurance companies

The International Financial Reporting Standards (IFRS) are a set of uniform accounting principles which are particularly relevant for publicly listed companies. Some major IFRS standards have been completely revised in recent years. In 2018 the introduction of IFRS 9…

Magazine De Actuaris IFRS Europese Unie Investments
Kennisbank • Willem van Dommelen, Gijs van Oostrom MSc CAIA FRM, Sam Taylor

Evaluating fixed income portfolio performance: a conundrum for insurers

Insurance companies, one of the biggest classes of institutional investors, maintain a business model that makes a unique set of demands on their asset managers. The “buy-and-maintain” investment style accompanied by balance-sheet driven restrictions does not lend itself…

Complexiteit Magazine De Actuaris Insurance Investments
Kennisbank • Roald Waaijer MSc, Hans van Leeuwen MSc PhD, Berend Ritzema MSc, Roel van der Leij MSc, Sanne van den Brink MSc

Modelling and hedging savings and current accounts in a low-rate environment

Similar to insurers, low interest rates and market dynamics have led to decreasing interest income (“margins”) for Dutch retail banks. On the asset side, margins are pressured by strong competition in the mortgage and small business loan market.

Modelleren Magazine De Actuaris COVID-19 Investments Hedging
Kennisbank • Gijs van Oostrom MSc CAIA FRM, Sam Taylor MSc

Tailored FX Solutions for Accessing International Fixed Income Markets

International fixed income markets can provide insurance investors with higher yields and diversification opportunities. But accessing these benefits presents challenges, because foreign bonds provide exposure to currencies and interest rates that diverge from the insurer’s home environment. This can generate economic and regulatory balance sheet volatility.

Internationaal Magazine De Actuaris Insurance Investments Hedging
Kennisbank • Redactie De Actuaris

The DJSI inclusion 2020

The editorial board asked Frederike Rijkse some questions about the DJSI inclusion 2020. Central question was: Why is inclusion in the DJSI important?

Magazine De Actuaris Interview Sustainability Investments Inclusion
Kennisbank • Ryan Allison FIA, drs. Wim Weijgertze AAG

A flourishing relationship between asset manager and asset owner: aligning sustainable investment solutions with institutional investor needs

The last year has seen a particularly meteoric rise in the popularity of sustainable investing, with institutional investors increasingly seeking to identify attractive investment opportunities which meet their risk and return objectives as well as achieve strong ESG performance.

Magazine De Actuaris Sustainability Assets Investments Actuaries
Kennisbank • dr. Alexander van Haastrecht , Bram Jochems MSc

Prepayment modelling with Replication Portfolios

Mortgages are an important asset on the balance sheet for all large Dutch financial institutions.

Modelleren Magazine De Actuaris Insurance Investments Hypotheek
Kennisbank • Nick Verbaas MSc, drs. Sidney Leever

How subjective is AIFMD’s objective leverage ratio?

The Alternative Investment Fund Managers Directive was introduced in order to improve comparability across European investment funds and to provide a level playing field. To achieve this goal a set of common rules was created with standardised risk measures that are to be disclosed to investors.

Risk Management Magazine De Actuaris Europa Investments
Kennisbank • Robin Zeeman AAG, Marcel Smith PhD FRM, Jeffrey Hennen RMFI

ALM for insurers in the ‘new world’

Asset Liability Management (ALM) was and is a very important part of the investment cycle of insurance companies. However, the goals and complexity of performing ALM and defining the right investment policy changed significantly over time.

Magazine De Actuaris Solvency II ALM Insurance Investments