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Solvency, The International View
III these paragraphs, the question of a basic valuation interest rate and its strengthening is discussed ... rate trends, are suggested. After the basic valuation rate is deter- mined, it is strengthened by reducing ...- Authors: James C Hickman
- Date: Sep 1974
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting; Global Perspectives
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Financial Reporting Research Update
Financial Reporting Research Update A description of the latest SOA research projects that relate ... work is underway. A session was held at the Valuation Actuary Symposium on this. Nested Modeling—A ...- Authors: Society of Actuaries, James S Hawke
- Date: Dec 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Volatility From FASB Changes to Traditional Liabilities (Part 3)
pure cash flow basis, that is, a gross premium valuation, is: GPVt = The gross premium reserve at time ... assets or for assets backing products whose valuation was unaffected by ASU 2018-12, such as investment ...- Authors: Leonard Reback
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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New Investment Accounting
another, the exposure to risk, created by the individual profit centers, frequently is managed so thai ... In these instances, the company must identify individual items within the portfolio that expose it to ...- Authors: Gregory Broer, Gregory J Carney, David E Rogers, Joseph A Tomlinson, William D Ward
- Date: Apr 1985
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Investments; Financial Reporting & Accounting
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Calculating Liquidity Premiums for Insurance Contracts
But the accounting rules still require the valuation to apply assumptions that a market participant ... So the appropriate liquidity premium for the valuation discount rate could be measured as the difference ...- Authors: Leonard Reback
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Investment Structures for Life Insurance
well-managed portfolios. It may be accurate for an individual BBB bond, but we’re not talking about that. We’re ... basis that there is actually some value left on the table, so they buy pieces of the equity tranche. MR.- Authors: Victor Modugno, Robert W Harless
- Date: Jun 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting
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Chairperson's Corner
Chairperson's Corner Section chairperson introduction and summary of recent and future section ... We are the primary sponsoring section of the Valuation Actuary Symposium, which will be held in New ...- Authors: David C Armstrong
- Date: Dec 2019
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Demutualization in an International Context
is seen as the way of the future for at least individual retail insurance. The jury is out. The question ... That's both participating, nonparticipating, individual, corporate, and different classes of policyholder ...- Authors: Sue Collins, Stephen Paul Taylor-Gooby, Fred Rowley
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives
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Projections of Investment-Related Discretionary Elements
risk-neutral setting, such as in market-con- sistent valuation frameworks like IFRS 17. Specifically, the article ... random walk.5 Complexities with real-world valuation, such as determining real-world probabilities ...- Authors: Kevin H Strobel , Allison Kathleen Clark
- Date: Sep 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods
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Accounting for Ceded Reinsurance under LDTI—Introduction
Accounting for Ceded Reinsurance under LDTI—Introduction This is the first in a series of articles ... changes to reinsurance valuation provisions does not mean that reinsurance valuation is unchanged. THE ...- Authors: Steven Malerich
- Date: Sep 2020
- Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance