Disclosures suggest wide variation in IFRS 17 impact on shareholders´equity

<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd">
  <record>
    <leader>00000cam a22000004b 4500</leader>
    <controlfield tag="001">MAP20230010204</controlfield>
    <controlfield tag="003">MAP</controlfield>
    <controlfield tag="005">20231214131826.0</controlfield>
    <controlfield tag="008">230517s20230511usa||||       ||| ||eng d</controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
      <subfield code="d">MAP</subfield>
    </datafield>
    <datafield tag="084" ind1=" " ind2=" ">
      <subfield code="a">214</subfield>
    </datafield>
    <datafield tag="245" ind1="1" ind2="0">
      <subfield code="a">Disclosures suggest wide variation in IFRS 17 impact on shareholders´equity</subfield>
    </datafield>
    <datafield tag="260" ind1=" " ind2=" ">
      <subfield code="a">Oldwick</subfield>
      <subfield code="b">A.M. Best</subfield>
      <subfield code="c">2023</subfield>
    </datafield>
    <datafield tag="300" ind1=" " ind2=" ">
      <subfield code="a">6 p.</subfield>
    </datafield>
    <datafield tag="490" ind1="0" ind2=" ">
      <subfield code="a">Best´s Special Report</subfield>
    </datafield>
    <datafield tag="520" ind1=" " ind2=" ">
      <subfield code="a">The impact if transition to IFRS 17 on shareholders´ equity is far from more pronounced in the life insurance segment. The range of outcomes is wide for the segment and biased to the downside, although a reduction on transition is far from automatic. Changes to the treatment of capital in participating funds often act to reduce shareholders´equity on transition. For non-life insureres, the impact is considerably narrower and biased to the upside</subfield>
    </datafield>
    <datafield tag="522" ind1=" " ind2=" ">
      <subfield code="a">Internacional</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080586294</subfield>
      <subfield code="a">Mercado de seguros</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20200014799</subfield>
      <subfield code="a">NIIF 17</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20100065358</subfield>
      <subfield code="a">Fondos propios</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080570590</subfield>
      <subfield code="a">Seguro de vida</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080573935</subfield>
      <subfield code="a">Seguros no vida</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080611880</subfield>
      <subfield code="a">Perspectivas del seguro</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080632809</subfield>
      <subfield code="a">Normas internacionales de contabilidad</subfield>
    </datafield>
    <datafield tag="710" ind1="2" ind2=" ">
      <subfield code="0">MAPA20080441371</subfield>
      <subfield code="a">A.M. Best Company</subfield>
    </datafield>
    <datafield tag="856" ind1="0" ind2="0">
      <subfield code="y">MÁS INFORMACIÓN</subfield>
      <subfield code="u">
mailto:centrodocumentacion@fundacionmapfre.org?subject=Consulta%20de%20una%20publicaci%C3%B3n%20&body=Necesito%20m%C3%A1s%20informaci%C3%B3n%20sobre%20este%20documento%3A%20%0A%0A%5Banote%20aqu%C3%AD%20el%20titulo%20completo%20del%20documento%20del%20que%20desea%20informaci%C3%B3n%20y%20nos%20pondremos%20en%20contacto%20con%20usted%5D%20%0A%0AGracias%20%0A
</subfield>
    </datafield>
  </record>
</collection>