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  • How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
    Principles-based reserves=PBR, Statutory reserves, Valuation actuary, Risk modeling By Ryan Laine, Paul San ... principle-based reserving (PBR) framework for statutory valuation to better align with the evolving nature of insurance ...

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    • Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
  • The Financial Reporter
    insurance;statutory reserves;statutory valuation;risk measures;valuation actuary;international accounting standards ... standards=IFRS;annuity valuation;defined benefit plans;pension accounting;pension valuation;public pension plans ...

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    • Authors: Society of Actuaries, Frank Grossman, William Sayre, Francis de Regnaucourt, Karen Rudolph, Henry Siegel, R Thomas Herget, R Inglis
    • Date: Sep 2014
    • Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Thought leadership; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Actuarial Profession>Management skills; Actuarial Profession>Professional development; Actuarial Profession>Standards of practice; Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Pensions & Retirement
  • Negative IMR Considerations in a Higher Interest Rate Environment
    IMR? - What are potential mitigants? Statutory valuation, Risk based capital=RBC, Principle-based reserves=PBR ... liability’s fixed valuation interest rate. By amortizing RCG/(L), IMR addressed the potential valuation mismatch ...

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    • Authors: Yuan Tao, Charles K Chacosky, Rey Malile
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
  • Chairperson's Corner
    Chairperson's Corner Overview of activities of the Financial Reporting Section. Valuation ... activities of the Financial Reporting Section. Valuation Actuary;Life Insurance;Annuities 6442480138 ...

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    • Authors: Robert Leach
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • PBR Corner
    PBR Corner Current status and initiatives related to PBR regulation Principle-based;valuation;reserves;methodology;statutory ... initiatives related to PBR regulation Principle-based;valuation;reserves;methodology;statutory 6442462339 6/1/2015 ...

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    • Date: Jun 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Regulatory Update
    Regulatory Update Quarterly update on regulatory trends of interest to financial reporting actuaries. ... of interest to financial reporting actuaries. valuation actuary;statutory accounting 6442457437 9/1/2014 ...

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    • Authors: Francis de Regnaucourt
    • Date: Sep 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Statutory accounting
  • The Financial Reporter, June 2018, Issue 113
    Berthiaume, FSA, MAAA Katie Cantor, FSA, MAAA 2018 Valuation Actuary Symposium Coordinator Simpa Baiye, FSA ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...

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    • Authors: Society of Actuaries
    • Date: Jun 2018
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Defining the Details: Intricacies of PBR Disclosures
    summarizes VM-31 updates to the 2018 and 2019 Valuation Manuals, and considerations for PBR Reports based ... (PBR);Financial Reporting;Life reserves;Life valuation 6442484499 9/1/2018 12:00:00 AM ...

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    • Authors: Benjamin Slutsker, Rachel Hemphill, Hugues Fontaine
    • Date: Sep 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Reflections of a Regulatory Actuary
    Reflections of a Regulatory Actuary Reflections of a Regulatory Actuary by Larry ... Gorski Annuity reserves;Asset modeling;Asset valuation;Bayesian methods;Cash flow testing;Life reserves;Policyholder ...

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    • Authors: Larry M Gorski
    • Date: Mar 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Professional Values>Public interest representation
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Public Policy
  • VM-20 Company Experience Mortality Rates: APF 2020-08
    which adds a third permissible method in the Valuation Manual to determine company experience mortality ... Aggregation,”[1] considered the 2020 edition[2] of the Valuation Manual’s incorporation of Amendment Proposal Form ...

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    • Authors: Timothy Cardinal
    • Date: Apr 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance