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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah CARADDE: Jurnal Pengabdian Kepada Masyarakat EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Masyarakat Indonesia AMMA : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Nasional (JPN) Indonesia The Indonesian Journal of General Medicine
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Journal : Dinasti International Journal of Economics, Finance

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How Is The Implementation Of IFRS 17/PSAK 117 And Its Impact On Risk Based Capital Of Life Insurance Companies? Sisca; Zuliani Dalimunthe
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2809

Abstract

The implementation of IFRS 17 in 2025 will impact the reporting of insurance contracts and potentially affect the calculation of Risk Based Capital (RBC) for insurance companies. This study evaluates how IFRS 17 affects insurance contract liabilities and solvency ratios in insurance companies, using a sizeable Indonesian life insurance company as a case study. The research covers traditional products, health insurance, and unit-linked products, with findings validated through interviews with actuarial or accounting heads from five other life insurance companies. The study reveals that liabilities for traditional insurance contracts increase, unit-linked product liabilities decrease, and short-term health insurance liabilities remain unchanged. These changes will impact RBC calculations even though IFRS 17 does not alter the inherent business risks of insurance companies. The study recommends that regulators adjust RBC calculations to ensure financial statements accurately reflect insurance companies' financial health and risks.
Co-Authors Andy Wijaya Aswatama, Gian Candra, Vivi Christine Dalimunthe, Zuliani david Debi Eka Putri Dwi Hartanti, Monica Edy Parwanto, ML EFENDI Elly Susanti Erlani Kartadinata, Erlani Eveline Margo, Eveline Fajar Rezeki Ananda Lubis Hendrick Sasimtan Putra Jihan Samira Joshua Vidova Tjahyadi, Joey Juan Anastasia Putri Khairul Azwar Meiyanti Monica Dwi Hartanti Monica Dwi Hartanti, Monica Dwi Noviani Prasetyaningsih Parwanto Edy Pasaman Silaban Pitra Velyani, Dyani Roeslan, Orliando Siregar, Liper Wita Anggraini Yani Kurniawan, Yani Yohana