Exposure Draft ED-2019-4 : amendments to IFRS 17

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<title>Exposure Draft ED-2019-4</title>
<subTitle>: amendments to IFRS 17</subTitle>
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<dateIssued>2019</dateIssued>
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<abstract displayLabel="Summary">UNESPA (Association of Spanish Insurers and Reinsurers) would like to thank IASB for its extensive work on IFRS 17 and for considering our issues and those raised by others. We also appreciate the opportunity to analyse and comment on the Amendments to IFRS 17. UNESPA is the representative body of more than 280 private insurers and reinsurers that stand for approximately 98% of the Spanish  Insurance market. Spanish insurers and reinsurers generate premium income of more than 55 billion, directly employ 60,000 people and invest more than 400 billion in the economy. UNESPA, as member of Insurance Europe has taken part in all the Insurance Europe documents and discussions linked with the IFRS 17 project. UNESPA firmly supports the Insurance Europe and the European Insurance CFO Forum's joint position on the Exposure Draft, except otherwise an alternative approach is stated in this letter. In consequence, our comments have to be considered together with the European industry position. We want to take the opportunity to comment about several concerns from a Spanish insurance market's view. Such is the aim of the current document. </abstract>
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