IFRS 17 Solution

IFRS-17 Calculation & Reporting Engine

Technology for Complex Insurance Contract Calculations, Data and Reporting

SmartGen Technologies provides technology solutions designed to support the complex data, calculation and reporting requirements associated with IFRS 17. The solution brings together structured insurance data, calculation workflows, validation and reporting processes within a controlled technology environment.

IFRS 17 Technology

A Structured Technology Approach to IFRS 17

IFRS 17 introduces requirements for the recognition, measurement, presentation and disclosure of insurance contracts. Meeting those requirements depends on reliable data, appropriate calculation processes, controlled workflows and reporting capabilities.

SmartGen's IFRS 17 solution is designed around these technology requirements, helping organizations structure the flow of insurance data from source systems through processing, calculation, validation and reporting.

Managing the Technology Behind IFRS 17

IFRS 17 affects data, actuarial processes, finance operations and reporting. Organizations need technology that can handle these connected requirements without creating disconnected manual processes.

01

Complex Insurance Data

Insurance information can originate across policy administration, claims, actuarial, finance and other operational systems.

02

Calculation Requirements

IFRS 17 involves multiple inputs and calculation processes that need consistent data and controlled workflows.

03

Data Reconciliation

Finance and actuarial teams require reliable processes for validating and reconciling information across systems.

04

Reporting Requirements

Organizations need structured reporting processes that can support financial and management reporting requirements.

05

Process Traceability

Teams need visibility into how relevant data moves through processing, calculation and reporting workflows.

IFRS 17 ENGINE OVERVIEW
Reporting Period: Q4
Contract Groups
12
Configured
Calculations
08
Complete
Reconciled
100%
Validated
Insurance Service Result · Trend
Contract Groups · Status
Group A · GMMComplete
Group B · PAAComplete
Group C · VFARunning
Group D · GMMComplete
The SmartGen Approach

Connect Data, Calculation and Reporting in One Structured Environment

The IFRS-17 Calculation & Reporting Engine is designed to support the technology layer between insurance data sources and financial reporting processes. It can be structured around data ingestion, processing, calculation workflows, validation, reconciliation and reporting.

  • Insurance contract data
  • Financial and actuarial inputs
  • Calculation workflows
  • Data validation
  • Reconciliation
  • Reporting outputs
  • Management information
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Core IFRS 17 Engine Capabilities

Capabilities designed to support the data, calculation and reporting layers within insurance technology environments.

Insurance Contract Data

Support structured handling of relevant insurance contract information and associated financial data.

Calculation Workflow Support

Provide technology-enabled workflows for processing the data required by applicable IFRS 17 measurement processes.

Fulfilment Cash Flows

Support technology workflows involving relevant estimates of future cash flows, subject to the organization's accounting and actuarial methodology.

Risk Adjustment Data

Support the processing and management of data associated with risk adjustment calculations.

Contractual Service Margin

Support data and workflow requirements associated with the Contractual Service Margin.

Insurance Revenue and Service Results

Support structured reporting workflows for relevant insurance service information.

Insurance Finance Results

Support data processing and reporting related to insurance finance income or expenses.

Reconciliation and Validation

Support controls and validation workflows across relevant data and reporting layers.

Supporting Different IFRS 17 Measurement Approaches

The solution architecture can be configured around applicable IFRS 17 measurement requirements based on implementation scope.

01

General Measurement Model

GMM

The General Measurement Model is the standard measurement approach for insurance contracts that do not qualify for another applicable measurement approach.

02

Premium Allocation Approach

PAA

The Premium Allocation Approach provides a simplified measurement approach for eligible insurance contracts when the applicable requirements are met.

03

Variable Fee Approach

VFA

The Variable Fee Approach applies to eligible insurance contracts with direct participation features and has specific measurement requirements.

The applicable measurement approach depends on the characteristics of the insurance contracts and the relevant accounting requirements. Specific accounting judgments should be determined by qualified accounting and actuarial professionals.

From Insurance Data to IFRS 17 Reporting

A structured six-stage flow from source data through processing, calculation, validation, reporting and analytics.

01
SOURCE DATA
Insurance, finance, actuarial and operational data
02
DATA PROCESSING
Ingestion, transformation and structured data preparation
03
CALCULATION
Configured calculation workflows and relevant measurement processes
04
VALIDATION
Data quality checks, reconciliation and process controls
05
REPORTING
Financial and insurance reporting outputs
06
ANALYTICS
Management information and analysis

A Technology Architecture Built Around Insurance Data

Layered architecture connecting source systems through data processing, the IFRS 17 engine and reporting outputs.

LAYER 01

Source Systems

Policy Administration Claims Actuarial Finance Other Operational Systems
LAYER 02

Data Processing

Data Ingestion Transformation Validation Standardization
LAYER 03

IFRS 17 Engine

Calculation Workflows Measurement Processes Data Management Reconciliation
LAYER 04

Reporting

Financial Reporting Insurance Reporting Management Information Analytics

Reliable Data Is the Foundation of IFRS 17 Reporting

IFRS 17 technology depends on data that is complete, structured and available across the relevant reporting process. SmartGen's approach places strong emphasis on data processing, transformation and validation before information reaches downstream calculation and reporting workflows.

01

Data Ingestion

Collect relevant information from connected source systems.

02

Transformation

Convert incoming information into structured formats required by downstream processes.

03

Validation

Apply data quality and consistency checks before processing.

04

Controlled Outputs

Deliver structured information to calculation and reporting workflows.

An Illustrative View of the IFRS 17 Environment

A conceptual view of the reporting environment showing data processing, calculation and reconciliation status alongside key insurance results.

Illustrative concept only. Not a representation of an actual production SmartGen interface.

From Calculation Results to Clear Reporting

The solution can support structured reporting processes around relevant IFRS 17 information.

Financial Reporting

Structured outputs designed to support relevant financial reporting requirements.

Insurance Service Reporting

Support reporting workflows related to insurance service information.

Insurance Finance Reporting

Support reporting workflows related to insurance finance income or expenses.

Management Information

Provide structured access to information supporting internal management reporting.

Built Around Validation and Traceability

Controls designed to support data quality, reconciliation and structured reporting outputs.

Data Validation

Identify inconsistencies within relevant data workflows.

Reconciliation

Support comparison of data across source, processing and reporting layers.

Process Traceability

Provide visibility into relevant workflow stages and data movement.

Controlled Reporting

Support structured reporting outputs based on validated information.

What the IFRS 17 Engine Can Help Organizations Achieve

Practical outcomes for insurance organizations building structured IFRS 17 technology environments.

Better Data Visibility

Improve visibility across relevant insurance and financial data flows.

More Structured Processes

Reduce dependency on disconnected manual processes.

Consistent Data Handling

Create defined processes for data preparation and validation.

Improved Reconciliation

Support reconciliation between relevant source and reporting information.

Clearer Reporting

Provide structured access to relevant reporting outputs.

Scalable Technology

Create an architecture that can evolve with business and reporting requirements.

Designed for Teams Across the Insurance Reporting Environment

Supporting the roles that depend on structured insurance data, calculation and reporting workflows.

Insurance Finance Teams

Support financial reporting and insurance accounting workflows.

Actuarial Teams

Support data exchange between actuarial processes and downstream reporting environments.

Financial Controllers

Support reconciliation, reporting and process visibility.

IT and Data Teams

Support data integration, processing and technology architecture requirements.

Executive Management

Provide clearer access to relevant financial and insurance reporting information.

Governance and Enterprise Control

Technology With Control and Visibility

Insurance reporting environments require more than calculation capabilities. They also require controlled data flows, clear process ownership and visibility across relevant technology layers.

Data Governance

Structured handling of relevant financial and insurance information.

Access Control

Support appropriate access permissions within the technology environment.

Process Visibility

Improve visibility across processing and reporting workflows.

Traceability

Support traceability across relevant data and process stages.

A Practical Implementation Approach

A three-stage approach focused on understanding requirements, designing the environment and delivering the solution.

01

Understand

Review data sources, reporting requirements, business processes and implementation scope.

02

Design

Define the required data architecture, workflows, integrations and reporting environment.

03

Implement

Configure and deploy the solution around the organization's agreed requirements.

Why SmartGen for IFRS 17 Technology

A focused technology partner for insurance organizations building structured IFRS 17 environments.

Technology Expertise

Experience in designing software, data and enterprise technology environments.

Insurance Focus

Solutions designed around the specific requirements of insurance technology environments.

Data-Centric Architecture

Strong focus on data processing, integration and structured information flows.

Flexible Implementation

Technology can be configured around organizational requirements and existing environments.

Enterprise Approach

Designed for organizations with complex technology, data and reporting requirements.

Practical Delivery

Focus on implementation requirements rather than generic technology promises.