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An Examination of Market Risk Benefits with Reinsurance under LDTI
insurance contract: an option-based valuation approach or a non-option valuation approach. The focus of this ... this article is the non-option valuation approach, which is also referred to as the “attributed fee” method ...- Authors: Nelson Chu Fung Lum
- Date: Jun 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Reinsurance>Financial reporting for reinsurance
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As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36
As the Dust Settles: Valuation Approaches for FAS 133 DIG Issue B36 Valuation Approaches for FAS 133 ...- Authors: Steven Lash, Rebecca Wang, Tara J P Hansen
- Date: May 2004
- 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: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Reinsurance>Financial reporting for reinsurance
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FAS 133 Implementation Issue B36 Implications for the Financial Reporting of Reinsurance
assets still owned by the ceding company. Asset valuation;Derivatives;Financial Accounting Standards Board=FASB;Financial ... reporting;Generally Accepted Accounting Principles=GAAP;Life valuation;Credit risk;Modified coinsurance=Modco; 10624 ...- Authors: Rebecca Wang, Tara J P Hansen
- Date: Jul 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
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Ask the Experts
Ask the Experts From a session at the 2000 Valuation Actuary Symposium held in Washington DC, September ... of interest to the attendees at a meeting of Valuation Actuaries. Accident insurance;Asset liability ...- Authors: David N Becker, Application Administrator, J Campbell, Martin Claire, Mark F Davis, John Di Joseph, George Harrison, Kerry Krantz, Daniel J McCarthy, James L McCallen, Benjamin George Peters, Michael Sparrow
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Global Perspectives; Public Policy; Reinsurance>Financial reporting for reinsurance
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IFRS 17: Reinsurance Contracts Held and Loss-recovery Component
measurement (as noted in IFRS 17 paragraph 60 to 70A). Table 1 summarizes the June 2020 IFRS 17 Standard on the ... (RCH) under the general measurement model (GMM). Table 1 Summary of Profitable and Onerous Contracts Treatment ...- Authors: Tze Ping Chng, Fung-Yee F Chan
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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Green...But No Envy
Green...But No Envy Chairman’s column discussing 2012 accomplishments and 2013 and plans for ... Association of Insurance Commissioners=NAIC; Life valuation; Life reserves; 4294995925 3/1/2013 12:00:00 ...- Authors: Matthew P Clark
- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance; Reinsurance>Financial reporting for reinsurance
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Current Development In GAAP
Current Development In GAAP This panel discussion, which occurred at the May 1982 Society of Actuaries ... titled: a. A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsuranee, by David ...- Authors: David N Becker, Charles Carroll, Kriss Cloninger, Michael Eckman, Burton Jay, Theodore J Newton, H Ray Eanes
- Date: May 1982
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Reinsurance>Financial reporting for reinsurance
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GAAP Accounting for Reinsurance Accepted
above assume that, if experience follows the valuation assumptions, the aggregate amount of experience ... refund for each individual account can be calculated under the assumption that valuation assump- tions ...- Authors: Frank Klinzman, Richard S Robertson
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Reserving - Reinsurance
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Financial Reporting Research Scorecard
to Life and Health Insurance Policyholder and Annuitant Behavior A call for papers to expand actuarial ... to Life and Health Insurance Policyholder and Annuitant Behavior A call for papers to expand actuarial ...- Authors: Samuel Keller
- Date: Jan 2013
- Competency: Leadership>Thought leadership; Strategic Insight and Integration>Big picture view
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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Reinsurance - Current Financial Reporting Topics
Recommendations and Interpretations. MR. JAMES L. SWEENEY: Individual state insurance departments, the NAIC, and the ... In addition to the activities of the NAIC, individual states have proceeded with regulation of reinsurance ...- Authors: Gary L Eginton, Gilbert W Hart, Frank Klinzman, James L Sweeney, John E Tiller
- Date: May 1985
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Reinsurance>Counterparty risk; Reinsurance>Financial reporting for reinsurance