About IAS 19 : 14/09/2023 (2.50 CPD)

IAS 19 : 14/09/2023 (2.50 CPD)

Event: IAS 19 - 14/09/2023 (16h00 - 19h00) (2.50 CPD)

Part I:The role of actuaries within the HR department of a large international financial institution in the IAS 19 process and in a broader context. (16h00 - 17h15)

Following issues will be adressed:

  • reimbursement rights and self-insurance
  • asset ceiling from a practical point of view
  • assumptions setting process
  • relevant data collected on behalf of Finance and the Group
  • sensitivity analysis and asset reportings allowing to quantify the pension risk, based on the ICAAP (Internal Capital Adequacy Assessment Process) methodology developed by the ECB.

Speaker: Stefaan Boom (BNPP Fortis)

Break (17h15 - 17h45)

Part II : Discussion regarding various IAS 19 actuarial topics specifically relevant in the Belgian context (17h45 - 19h00)

  • brief history of accounting treatment of Belgian “DC” plans
  • determination of fair value of insurance policies
    • overview of current market practice
    • potential impact of profit sharing
  • best practices in terms of actuarial assumptions’ setting
    • (prospective) mortality tables
    • form of benefit payment (lump sum versus lifelong pension)
    • WAP/LPC guaranteed rate of return on future contributions
    • Inflation & salary scales

Speakers: Franky Stevens (Mercer) and Tim Reynders (AG Insurance)

The intention is to organise an interactive event.

Questions you would like to see answered as well as topics to be discussed can be delivered to the speakers in advance.


Novotel Brussels City Centre - Rue de la Vierge Noire 32 - 1000 Brussels


Parking De Brouckère (25 metres from Novotel Brussels City Centre)

Remark: The session will be live only.


Sorry, the registration period is over.


Ticket type Price
Members € 150.00
Non-members € 200.00

If you are a PHD student, please contact us for a customised fee.