Valuation and Financial Reporting

Reliable measurement supporting accurate and transparent reporting.

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Valuation and financial reporting translate long-term obligations, risk exposures, and future cash flows into figures that are recognised and disclosed in financial statements. A disciplined actuarial approach ensures that these measurements are accurate, consistent, and aligned with applicable accounting standards and regulatory expectations. This is particularly critical where valuations involve judgment, assumptions, and long-duration liabilities.

Structured valuation processes support reliable financial reporting by providing clarity on the drivers of liabilities, movements over time, and sensitivity to underlying assumptions. By combining actuarial techniques with accounting and disclosure requirements, valuation and financial reporting enable management, auditors, and regulators to assess financial position and performance with confidence.

Who Will This Service Help?

Tailored solutions for stakeholders across the financial reporting ecosystem.

Life Insurance

Long-duration liability valuation, IFRS 17 reporting, and embedded value measurement.

Health Insurance

Claims reserving accuracy and financial statement consistency.

General (Non-Life) Insurance

Robust loss reserving and regulatory reporting alignment.

Reinsurance

Portfolio valuation, risk transfer measurement, and cross-border reporting support.

Statutory Actuary Role

The statutory actuary plays a pivotal role in ensuring the financial soundness of an insurer. Responsibilities include certifying reserves, assessing solvency, and advising on risk exposures. Our services support this role with robust actuarial models, governance frameworks, and regulatory reporting expertise.

Independent statutory

actuarial oversight

Monthly/Quarterly Valuation under IFRS 17 and Other Standards

Regular valuation of insurance liabilities is essential for financial transparency. We provide actuarial support for monthly and quarterly reporting under IFRS 17 and other accounting standards, ensuring consistency, accuracy, and audit-readiness across reporting cycles.

IFRS-compliant

periodic valuations

Monthly/Quarterly Valuation under IFRS 17 and Other Standards

Regular valuation of insurance liabilities is essential for financial transparency. We provide actuarial support for monthly and quarterly reporting under IFRS 17 and other accounting standards, ensuring consistency, accuracy, and audit-readiness across reporting cycles.

IFRS-compliant

periodic valuations

IFRS 17 Implementation and Post-Go Live Support

Transitioning to IFRS 17 requires significant changes in systems, processes, and actuarial methodologies. We assist insurers through every phase—from gap analysis and model development to post-implementation support—ensuring compliance and operational efficiency.

IFRS 17

implementation assurance

Solvency Assessment

Solvency assessments determine whether an insurer can meet its obligations under stress scenarios. We conduct detailed analyses using regulatory and internal models, helping insurers maintain adequate capital buffers and meet supervisory expectations.

Regulatory solvency

position clarity

Solvency Assessment

Solvency assessments determine whether an insurer can meet its obligations under stress scenarios. We conduct detailed analyses using regulatory and internal models, helping insurers maintain adequate capital buffers and meet supervisory expectations.

Regulatory solvency

position clarity

Embedded Value and Appraisal Valuations

Embedded value and appraisal valuations provide insights into the economic worth of insurance businesses. These metrics are critical for investor communications, strategic planning, and M&A activity. We deliver transparent, well-documented valuations aligned with market practices.

Shareholder value

quantified

Actuarial Due Diligence for Mergers and Acquisitions

In M&A transactions, actuarial due diligence helps assess the target’s financial health, reserve adequacy, and product risks. Our team provides independent evaluations that support informed decision-making and smooth integration.

Transaction-ready

actuarial diligence

Actuarial Due Diligence for Mergers and Acquisitions

In M&A transactions, actuarial due diligence helps assess the target’s financial health, reserve adequacy, and product risks. Our team provides independent evaluations that support informed decision-making and smooth integration.

Transaction-ready

actuarial diligence

Meet the Experts

The consultants behind our precision

Ms. Suruchi Bhargava

Partner/ Actuary

Lead – Non-Life Insurance

suruchi@ka-pandit.com

Ms. Bhakti Gaitonde

Actuary

Senior Consultant

bhakti@ka-pandit.com

Mr. S. Manikandan

Lead – Life Insurance

s.manikandan@ka-pandit.com

Mr. Salil Mulay

Senior Actuarial Consultant

salil@ka-pandit.com

Mr. Santosh Kumar Yadav

Associate Consultant

gi@ka-pandit.com

Related Service

Related Services

Funding Valuations & Consulting

Valuation Assumption Analysis

Future Period Valuation Projections

Cashflow Projections (ALS Study)

Workshops & Trainings

Insights

Actuarial Thinking for Business Brilliance

Our Insights blend analytical rigor with strategic foresight, helping businesses navigate uncertainty with confidence. By quantifying risk and modeling future outcomes, it empowers smarter decisions, sustainable growth, and long-term value creation.

Explore All Insights

Volatility in the Interest Rate March 2017 v/s June 2017

Employee Benefit Obligations are to be valued based on G-Sec rate of estimated term as prevalent at the end of the reporting period.

Topic to be covered: Volatility in the Interest Rate March 2017 v/s September 2017

Employee Benefit Obligations are to be valued based on G-Sec rate of estimated term asprevalent at the end of the reporting period.

KAP’s Interest Rate Updates For Employee Benefits as on 30th June 2025

Summary of G-sec rates and par yields for employee benefits as of 30th June 2025.

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