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IRMA Implementation at Süwag

Professional Provision and Accrual Management

Automated Processing of Actuarial Reports for Personnel Provisions

Initial Situation

Süwag is an energy service provider active in the fields of electricity, natural gas, water and heat, mainly in Rhineland-Palatinate, Hessen, parts of Bavaria and in Baden-Württemberg. The company had industry-specific requirements for the professional provision and accrual management: In addition to meeting the statutory requirements of the German Commercial Code (HGB), IFRS and tax law, Süwag regularly prepares budgeted or forecast calculations. These include estimates of the short-, medium- and long-term development of provisions. A centrally managed and system-integrated solution was required for this purpose. Furthermore, the automated processing of actuarial reports for personnel provisions was desired.

Project Course

In coordination with Süwag's accounting, finance and tax department, IKOR developed a solution for planning and simulating different scenarios and extended the functional scope of IRMA: The planning component was designed and added to IRMAs core functionalities. The feature is fully integrated into IRMA, technically as well as from a process point of view. Thus, the provision manager uses the actual figures and the valuation concept, while the plan figures are stored separately. The various planned business transactions can be entered and modified by the user.
Furthermore, a procedure has been established for the actuarial reports for personnel provisions. From now on these reports can be uploaded into IRMA at the push of a button.


IRMA is in use for three company codes. Both for the management of provisions and the various planning and forecasting calculations during the year. Currently still centrally organized, this organizational setup will now allow a decentralized workflow-approach with data recognition by individual functional departments.

Contact Person

Miklós Hegybíró führt die Geschicke von IKOR Products

Miklós Hegybiró

Managing Director
IKOR Products GmbH
+49 40 8199442-0


Alexander Karbach

Project Manager & Principal Developer
IKOR Products GmbH
+49 40 8199442-0

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