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  • Fair Valuation of Liabilities: Theoretical Considerations
    Fair Valuation of Liabilities: Theoretical Considerations The author notes that “current market value ... discuss two leading methods for performing fair valuation of liabilities: the actuarial appraisal method ...

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    • Authors: Luke Girard
    • Date: Feb 2001
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Risks & Rewards
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Scenario Generation: Valuation versus Strategy Development
    Scenario Generation: Valuation versus Strategy Development The article discusses under which conditions ... generation. It addresses which should be used for valuation purposes and strategy development. Annuities;Life ...

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    • Authors: Luke Girard, Mark S Tenney
    • Date: Aug 1999
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Risks & Rewards
    • Topics: Modeling & Statistical Methods>Scenario generation
  • Investment Actuary Symposium Fair Valuation of Liabilities: Theoretical Considerations
    Investment Actuary Symposium Fair Valuation of Liabilities: Theoretical Considerations A summary of ... pricing method now more commonly known as fair valuation and the actuarial appraisal method. Discount ...

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    • Authors: Luke Girard
    • Date: Sep 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Long-Term Care News
    • Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting
  • Fair Value Accounting
    Fair Value Accounting Presented at October 1996 Annual Meeting. This is a discussion presenting ... with regard to fair value accounting and the valuation of insurance liabilities. Derivatives;Financial ...

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    • Authors: Application Administrator, Luke Girard, George Silos, Douglas W Johnson
    • Date: Oct 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Market Value of Insurance Liabilities: Reconciling the Actuarial Appraisal and Option Pricing Methods
    Market Value of Insurance Liabilities: Reconciling the Actuarial Appraisal and Option Pricing ... methodology with respect to life insurance company valuation. From Society of Actuaries Financial Reporting ...

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    • Authors: Luke Girard
    • Date: Oct 1999
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • On the Fair Value of Insurance Liabilities: The Other Viewpoint
    On the Fair Value of Insurance Liabilities: The Other Viewpoint Discussion rebutting the ... reflect the value of “own credit risk” in the fair valuation of insurance liabilities. Discount rates=Interest ...

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    • Authors: Luke Girard
    • Date: Sep 2005
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Financial Reporting & Accounting>Fair value accounting
  • The Financial Reporter
    Setting the Level of Margins in a Principles-Based Valuation using a Cost-of- Capital Approach with Exponential ... a business combination should be allocated to individual assets based on rel- ative fair values and should ...

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    • Authors: Robert Crompton, Arnold Dicke, Luke Girard, David Hippen, Kenneth LaSorella, Stephen Strommen, Darin Zimmerman
    • Date: Jun 2006
    • Publication Name: The Financial Reporter
  • Risks and Rewards Newsletter, February 2001, Issue No. 36
    .12 page Investment Actuary Symposium Fair Valuation of Liabilities: Theoretical Considerations by ... existing actuarial techniques. All three of the valuation approaches presented by Babbel, Gold and Merrill ...

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    • Authors: Lawrence N Bader, Nino A Boezio, Catherine Ehrlich, Luke Girard, Jeremy Gold, David Ingram, Victor Modugno, Max Rudolph, Stephen Strommen, Peter Tilley, David F Babbel, Sarah Christiansen, Gregory Goulding, Anthony Dardis, Edwin A Martin, William L Babcock, Craig Merrill, Marc Altschull, Stephen Britt, Peter D Jones
    • Date: Feb 2001
    • Publication Name: Risks & Rewards
  • Risks and Rewards Newsletter, August 1999, Issue No. 33.
    .....................2 Scenario Generation: Valuation versus Strategy Development by Mark Tenney & ... market-value weighted average of the returns for the individual securities. Total return for each security includes ...

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    • Authors: Nancy Bennett, Nino A Boezio, Douglas Doll, Paul Donahue, Luke Girard, Peter Tilley, Mark Bursinger, Anthony Dardis, Craig Fowler, Frank Grossman, Edwin A Martin, William L Babcock, Mark S Tenney, Scott A Martin, Antero Ranne, Alton Cogert, Cecilia Green, Michael Murphy, Anne Chamberlain Shaw
    • Date: Aug 1999
    • Publication Name: Risks & Rewards
  • Fair-Value Reporting - Is There a Fairer Way?
    Investment Key Words: Fair Value, Financial Reporting, Valuation, Liabilities Moderator: S. MICHAEL MCLAUGHLIN ... 2 clearly the summation of many individual elements, including assets, liabilities, income ...

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    • Authors: Luke Girard, S Michael McLaughlin, James A Robinson, Deborah Whitmore
    • Date: Jun 1999
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting