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IFRS 17 Insurance Model Excel Template

IFRS 17 insurance contract model. CSM build, General Measurement Model and Premium Allocation Approach, transition methods, P&L disclosure format. Built for actuarial and finance teams.

Who it's for

Insurance company finance and actuarial teams, IFRS 17 implementation leads, audit firms supporting insurance clients. Insurance regulators and rating agencies modelling capital requirements.

What's in the model

COVER

Model documentation, methodology selection.

INPUTS

Contract groups, coverage units, expected cash flows, risk adjustment, discount rates.

CSM

Contractual Service Margin build. Initial recognition, release pattern over coverage period.

GMM

General Measurement Model: BEL + risk adjustment + CSM. For long-duration contracts.

PAA

Premium Allocation Approach. For short-duration contracts (typically <1 year coverage). Simplified measurement.

FULFILMENT_CF

Best estimate liability (BEL) projection: future cash flows discounted at locked-in rate.

RISK_ADJUSTMENT

Risk adjustment build. Confidence level disclosure.

TRANSITION

Three transition methods: full retrospective, modified retrospective, fair value approach.

PL_DISCLOSURE

P&L statement in IFRS 17 format: insurance revenue, insurance service expenses, insurance finance income/expense.

OUTPUTS

Roll-forward summary, key disclosure tables, sensitivity analysis.

CHECKS

BEL + RA + CSM ties to total liability, P&L reconciles, transition adjustments balance.

What makes this different

Both GMM and PAA

Same workbook handles long-duration (life, health) and short-duration (P&C) contracts. Switch by contract group.

Three transition methods

Full retrospective, modified retrospective, fair value — all built in for institutions still finalising the transition story.

CSM amortisation

Coverage units approach. Time-based and other allocation patterns supported.

Disclosure format

P&L output matches IFRS 17 financial statement disclosure format. Audit-ready.

Sensitivity testing

Discount rate, risk adjustment, lapse rate sensitivities with one-click recalc.

Get notified when this launches

Excel (.xlsx) · ~12 tabs · GMM + PAA + Transition · expected pricing £1,295 · Q3 2026 launch target

No spam. One email when it ships. Or contact us at sfsmodels362@gmail.com for a custom early build.

Frequently asked questions

When will this be available?

Built as an .xlsx file already. Currently being prepared for launch — targeting Q3 2026. Sign up to get notified.

Does it cover SST (Swiss Solvency Test) too?

Not in v1. SST and Solvency II capital modelling is a separate release track.

Will it work with my actuarial system data?

Yes — the model is data-input agnostic. Paste cash flows from any system into the input tab.

Can I commission an early build?

Yes — for institutions in implementation, we do custom builds. Use the form below or contact us.

About SFS Models

SFS Models builds institutional-grade Excel financial models for banking and finance professionals. Used by FP&A, Treasury, ALM and Capital teams at US and UK regional banks, by PE firms, and by corporate finance consultancies. Open formulas, no VBA, fully auditable.

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