德勤：2025四维保险报告框架：提升寿险CFO决策价值（中译版）（11页）.pdf

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1、The four corners of insurance reportingHow life insurance CFOs can steertheir business to new heightsThe four corners of insurance reporting02The four corners of insurance reportingConnecting the corners data,systems and processesOperational dimension:bridging accounting,value,economic and regulator

2、y viewsTime dimension:plan,forecast and actual reportingIntegrating historical financial reporting with planning and forecasting in life insuranceHistorical financial reporting as a baselinePlanning and forecasting in a multi-dimensional frameworkConclusionContacts0406 08 08 0909091010Contents03The

3、four corners of insurance reporting The past 20 years of life insurance regulation focussed on reported profits and measures of capital.This is not surprising given these metrics determine a life insurers return on capital(ROC)by far their most important performance indicator.Deloittes“four corners

4、of insurance reporting”framework(four corners framework)coalesces all relevant facts,enabled by various reporting bases having become more homogenous,to empower life insurance CFOs to maximise ROC.The four corners framework allows life insurers to explain their results and prepare coherent plans and

5、 forecasts across two interconnected dimensions of ROC.Furthermore,it enables life insurers to intuitively identify areas where underlying data,systems and processes can be improved to achieve more granular,faster reporting capabilities that elevate the business contribution of the finance and actua

6、rial function.Deloittes collaboration with the life insurance sector over the past two decades,a period of investment to cope with regulatory and business challenges of unprecedented intensity,demonstrates that life insurance chief financial officers(CFOs)are now better positioned than ever to build