Future cash flows
Discounted assumptions must remain visible.
Insurance · Long-term contract economics
From premium recording to contract economics.
Legacy systems record premiums. IFRS 17 requires the present value of fulfilment cash flows, risk adjustment and CSM to be measured across decades.
Bring actuarial and finance into one accountable record for long-term service delivery.
Explore the approachThe problem
Premiums are recorded. The economics are harder to see.
IFRS 17 requires life insurers to measure future cash flows, discounting, risk adjustment, CSM amortisation and experience adjustments — while actuarial and finance data often live apart.
Risk adjustment & CSM
Profit follows service, not premium collection.
Experience adjustments
Onerous contracts and variance require response.
The Hamilton CEM insurance lifecycle
- 01
Structure contract
Define contract terms and cohorts.
- 02
Capture assumptions
Expected cash flows, discounting and risk adjustment.
- 03
Measure CSM
CSM calculated and amortised.
- 04
Process variance
Expected vs actual and onerous signals processed.
- 05
Report
Auditable IFRS 17 reporting.
The controller’s words
“I want the calculation and amortisation of our CSM automated in the engine, so finance can support IFRS 17 / MFRS 17 and PSAK 117 disclosure from an auditable record, and profit recognition reflects long-term service delivery rather than premium collection.”
Before Hamilton CEMWith Hamilton CEM
Actuarial data disconnected from financeOne accountable accounting model
CSM rebuilt in separate processesA CSM event generated in the engine
Variance is understood after the factExpected versus actual is built in
Onerous contract review is manualUpdated events are processed consistently
IFRS 17 / MFRS 17
Insurance contract measurement, CSM, risk adjustment, fulfilment cash flows and disclosures. PSAK 117 for Indonesian reporting.
Deployment
SAP-native
Deep integration within SAP for end-to-end processes.
Standalone
Best-in-class engine for any environment.
