Thinking from our practice.

Perspectives, technical analysis, and market commentary from the Niloyd Associates team - covering actuarial standards, investment governance, sustainable finance, and data.

ESG and Sustainability Reporting for SACCOs and Pension Schemes

ESG · Compliance

ESG and Sustainability Reporting for SACCOs and Pension Schemes

The voluntary phase has passed. With mandatory IFRS S1 and S2 reporting beginning January 2027, SACCOs and pension schemes need a credible, well-governed sustainability story - built on time.

IFRS S1 & S2 disclosureSASRA & ICPAK complianceClimate risk in loan portfolios

Retirement Benefits · Insight

Saving Beyond the Pension

Post-Retirement Medical Fund contributions grew 646.9% in a single year. What's driving the surge - and what it means for schemes, sponsors and members.

  • Post-Retirement Medical Funds (PRMF)
  • Healthcare cost planning in retirement
  • Circular No. 9/2024 policy impact
Saving Beyond the Pension

Retirement Benefits · Quick Read

Should You Be Saving for Medical Costs Too?

Post-retirement medical fund contributions just grew 646.9% in a year. Here's what that means for your own retirement plan.

  • Post-Retirement Medical Funds (PRMF)
  • Retirement healthcare costs
  • Tax-efficient medical savings
Should You Be Saving for Medical Costs Too?
IFRS 17: What Kenya's Insurance Market Needs to Know

Actuarial · Reporting

IFRS 17: What Kenya's Insurance Market Needs to Know

A practical overview of how IFRS 17 reshapes actuarial modelling, disclosure requirements, and capital reporting for life and non-life insurers operating across East Africa.

Contractual Service Margin modellingTransition approach selectionDisclosure & financial statement impactSystems and data readiness

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