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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 ...- 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
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The Fair Valuation of Insurance Liabilities: The Information Set Perspective
The Fair Valuation of Insurance Liabilities: The Information Set Perspective ongoing discussion of the ...- Authors: Michael F Davlin
- Date: Mar 2006
- 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; Enterprise Risk Management>Capital management - ERM; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Fair value accounting
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The Bullet GIC as an Example
The Bullet GIC as an Example This article uses the example of a bullet or general account GIC ... determine the fair value of liabilities. Asset valuation;Fair value accounting; 10940 2/1/2001 12:00:00 ...- Authors: Jeremy Gold, David F Babbel, Craig Merrill
- Date: Feb 2001
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Risks & Rewards
- Topics: Financial Reporting & Accounting>Fair value accounting
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Risky Business: Market Value of Liabilities
Risky Business: Market Value of Liabilities ... An outline of a teaching session at the 2000 Valuation Actuary Symposium held in Washington DC, September ...- Authors: David N Becker
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Topics: Financial Reporting & Accounting>Fair value accounting
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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 ...- 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
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Embedded Value/Fair Value - Different Approaches, Same Goal
excess of assets over liabilities as of the valuation date. I’ll get into these elements a little bit ... typically publish the embedded value as of the valuation date and the value of one year’s new business ...- Authors: Burton Jay, Kenneth LaSorella, Hubert B Mueller
- Date: May 2002
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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Credit Spreads, Asset Return Assumptions and the Fair Value of Liabilities
actuarial profession came under criticism for its valuation methods. The critics blamed the actuaries for ... high-risk assets for the expected profit margin. Table 1 shows how the spreads evolved over time, based ...- Authors: Sam Gutterman, Burton Jay, Larry Rubin, Hubert B Mueller
- Date: Jun 2004
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting>Fair value accounting; Global Perspectives
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Back Dating Options: How Big A Sin Was It?
historically high betas. Thus we will form option valuation vectors with the same fields: [underlying price ... respective stock, the mean reversion of those stocks’ individual volatility may not have occurred at the same ...- Authors: Cicero Limberea
- Date: Aug 2009
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Risks & Rewards
- Topics: Financial Reporting & Accounting>Fair value accounting; Modeling & Statistical Methods
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The Cost of Capital Assumption in Actuarial Appraisals:An Application of Fair Value of Liability Concepts
appraisals and the degree of leverage implied by the valuation of asset and liability cash flows using the option ... should hold between the valuation of distributable earnings and the valuation of the asset and liability ...- Authors: Gregory Goulding
- Date: Feb 2001
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Risks & Rewards
- Topics: Financial Reporting & Accounting>Fair value accounting
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Beyond the Bullet GIC
.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 ...- Authors: Stephen Strommen
- Date: Feb 2001
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Risks & Rewards
- Topics: Financial Reporting & Accounting>Fair value accounting