India ka insurance sector naye Ind AS 117 accounting standards ki taraf badh raha hai. Filhal sirf **11** insurers FY27 tak ready hain, jabki LIC jaise bade players ko **1 year** ka extension mila hai.
Accounting mein bada badlav
Insurance companies ab apne financial performance report karne ke tarike ko badal rahi hain. Ind AS 117 ka maksad hai ki insurance se hone wala profit aur investment se hone wala return dono alag-alag dikhein. Abhi ke rules mein ye sab mix hota hai, jisse company ki asli kamai samajhna mushkil ho jata hai.
IT aur Data ka challenge
Ye sirf paperwork nahi, balki poora IT system overhaul hai. 'Contractual Service Margin' ke naye rule ke hisaab se, profit ko tabhi count kiya jayega jab service di jayegi. Agar loss ka dar hai, toh use turant report karna hoga. Purani companies ke liye purana data reconcile karna mushkil ho raha hai, wahi nayi aur digital companies jaise Acko Life aur Tata AIA Life is race mein aage hain aur FY27 ke liye set hain.
Regulator ka decision
Life Insurance Corporation of India (LIC) jaisi badi companies ko Insurance Regulatory and Development Authority of India (IRDAI) se 1 year ka extension mil gaya hai. Regulator in companies ke implementation plan par nazar rakhe hue hai aur unhe har mahine update dena padega.
Investors ke liye kya hai?
abhi tension lene ki zarurat nahi hai. Valuation ke liye abhi bhi Embedded Value aur Value of New Business hi main metrics rahenge. Agle 2-3 saal tak market purane tarike se hi assess karega. Investors ko bas ye dekhna chahiye ki unki portfolio wali companies apne IT systems ko kitni jaldi update kar rahi hain.