This publication examines results and trends among European companies reporting Embedded Values through 2011, with a particular emphasis on issues that have emerged in the course of the financial crisis. The report compares practices followed by major European companies, and discusses embedded value reporting issues in the broader context of Solvency II and International Financial Reporting Standards. It also covers a range of current hot topics that companies may wish to consider when developing and enhancing their embedded value approaches in the future. These include:
This paper also provides a high-level overview of some of the key components of an embedded value calculation.