IFRS 17 / PSAK 74 Reporting — Host-to-Host Integration

Purpose of Host-to-Host

Automate ingestion of premiums, claims, expenses, acquisition cash flows, and reinsurance held from PAS/GL/Actuarial.
Run IFRS 17 measurement (CSM, discounting, risk adjustment) per group-of-contracts & cohort; produce sub-ledger journals.
Generate disclosures and movement analysis; reconcile to GL with auditable lineage.

Core Data Objects

Group of Contracts (GOC): portfolio, cohort, profitability bucket, contract boundary
Cash Flows: premiums, claims, expenses, acquisition (actual & expected)
Assumptions: discount curves, risk adjustment parameters, lapse/mortality/morbidity
Measurement: CSM, LRC, LIC, OCI/P&L allocation, loss component
Reinsurance Held: ceded flows, contracts, recoveries, loss-recovery component
Journals: sub-ledger entries (DR/CR) with mapping to GL COA and dimensions
Reports: roll-forward, reconciliation, disclosure tables
Events: gocCreated, assumptionChanged, measureCalculated, journalsPosted, disclosureGenerated

Example API Endpoints

POST /ifrs17/goc
Create/maintain Groups of Contracts and cohorts

POST /ifrs17/cashflows
Ingest actual/expected flows by GOC (premium/claims/expenses)

POST /ifrs17/assumptions/curves
Upload discount curves (term structure) and RA parameters

POST /ifrs17/measure
Run measurement (GMM/VFA/PAA) for a period & scenario

GET /ifrs17/results/{period}
Retrieve CSM/LRC/LIC and movements by GOC

POST /ifrs17/journals/export
Generate sub-ledger journals mapped to GL COA

POST /ifrs17/disclosures
Create disclosure tables/rollforwards (CSV/Excel/PDF)

POST /callbacks/status
Async updates for long-running measurements

Sample Cash Flow Ingestion

POST /ifrs17/cashflows
{
  "goc":"MOTOR-2025-PROFIT",
  "period":"2025-07",
  "actual": {"premium": 4200000000, "claimsPaid": 1100000000, "expenses": 180000000},
  "expected": {"premium": 4150000000, "claims": 1200000000, "expenses": 175000000},
  "ceded": {"premium": 600000000, "recoveries": 250000000},
  "meta": {"source":"PAS", "batchId":"PAS-2025-07-31-01"}
}

Sample Journal Export

POST /ifrs17/journals/export
{
  "period":"2025-07",
  "postingDate":"2025-08-05",
  "targetCOA":"ERP-COA-2025",
  "dimensions":["LOB","Channel","Currency"]
}
-- RESPONSE (excerpt) --
[
  {"acc":"IF17_CSM_OPEN","dr":0,"cr":950000000,"goc":"MOTOR-2025-PROFIT"},
  {"acc":"IF17_REVENUE","dr":0,"cr":4100000000,"goc":"MOTOR-2025-PROFIT"},
  {"acc":"IF17_INS_SERVICE_EXP","dr":180000000,"cr":0,"goc":"MOTOR-2025-PROFIT"},
  {"acc":"IF17_CLAIMS_EXP","dr":1100000000,"cr":0,"goc":"MOTOR-2025-PROFIT"},
  {"acc":"IF17_CSM_CLOSE","dr":350000000,"cr":0,"goc":"MOTOR-2025-PROFIT"}
]

Reference Flows

Month-End Close

Load actuals from PAS/ERP; load curves & RA
Run measurement by GOC → produce journals
Export journals to GL; lock period; archive results

Daily Actuals + Reconciliation

Stream daily cash flows (premium/claim/expense)
Variance vs expected; update roll-forward
Alert on unusual deviations

Reinsurance Held

Load ceded flows and recoveries per treaty
Calculate loss-recovery component if applicable
Post journals for ceded premiums/recoveries

Transition & Cohort Setup

Load transition balances (CSM/RA/LRC/LIC)
Define cohorts & profitability buckets
Validate tie-out to opening GL

Security & Controls

mTLS, OAuth2/JWT; IP allow-list; message signing (JWS).
Maker-checker for assumptions & postings; period locking.
Data lineage from source to journal; versioned curves & parameters.
Idempotency & replay protection for batch loads.

Monitoring & Audit

Movement analysis (opening → changes → closing) with drill-down to cash flows.
Reconciliation to GL and PAS; difference trackers and exception queues.
Audit trail for assumptions and posting runs; electronic sign-off.

What You Get

OpenAPI + batch templates (CSV/JSON) for cash flows, curves, RA, and cohorts.
Mapping sheets (sub-ledger to GL COA) and example journal exports.
Disclosure templates (roll-forward) and reconciliation notebooks.
Callback examples for long-running measurement jobs.
Annual maintenance incl. change requests; on-prem or cloud.