第三个问题,Non-life insurance有个特点,就是他的行业存在周期;Life insurance具有较大的预测性,进行资产负债匹配ALM管理,Liability本身Duration较长,因此资产投资期长; 而对于Non-life insurance,存在行业周期性,一次大灾难就会让一些非寿险公司破产,破产后少数的几个留下的公司盈利又吸引新的Non-life insurance公司进...
BUSINESS insuranceNEEDS assessmentSOCIAL impactEVIDENCE gapsFINANCIAL statementsPurpose: The paper aims to assess the comparability of non-financial information disclosed in the annual reports of insurance companies. Design/methodology/approach: This study applies to the Polish insurance m...
IFRS 17, ‘Insurance Contracts’, applies to insurance contracts regardless of the entity that issues them, and so it does not apply only to traditional insurance entities. IFRS 17 defines an insurance contract based on whether the contract transfers significant insurance risk. Although ...
And unlike financial companies, NFCs cannot rely on the safety nets of additional regulatory capital and deposit insurance systems. NFCs are thus subject to stricter stakeholder control than banks, which means their governance is more effective in containing systemic risk. We also include in the ...
Non-life insurers' gross written premiums (GWP) grew to 2.64 billion levs in the review period from 2.4 billion levs a year earlier, the Financial Supervision Commission (FSC) said in a data release on Tuesday. At the end of November, there were 23 non-life insurance companies active in ...
H3. The relationship between ESG scores and bank stability is negative. Conversely, the stakeholder theory suggests that involvement in ESG practices leads to investments in ESG activities, which generate moral capital that can act as an insurance mechanism to mitigate both operational (Galletta et ...
What has been the impact of COVID-19 on the Switzerland life & non-life insurance market? What is the breakup of the Switzerland life & non-life insurance market on the basis of insurance type? What is the breakup of the Switzerland life & non-life insurance market on the basis of dist...
Sustainability and ESG Strategy Consulting M&A services: Deal advisory M&A integration Connected Capital Technologies: M&A technology solutions Advanced analytics Capital allocation Value creation, preservation and recovery Assurance Audit Climate change and Sustainability services Financial accounting...
Japanese Lifers grow ESG assets Japan's four largest life insurance companies are stepping up environmental, social and governance investments to $3.6trn (US$32.78bn) combined by March 20... W Sato - 《International Financing Review Ifr》 被引量: 0发表: 2021年 ...
A ''Non-Viability Triggering Event'' means the occurrence of the earlier of either: (i) the China Banking and Insurance Regulatory Commission or any successor entity with primary supervision of the Issuer (the ''CBIRC'') having decided that a Write-off is necessary, without which the Issuer...