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Accounting for Ceded Reinsurance Under LDTI—Constraints and Existing Business
constraint (uLFPB) and after (LFPB). To illustrate, Table 1 shows the cash flow history prior to inception ... the reinsurance and at applicable discount rates. Table 1 Cash Flows and Present Values Applying the original ...- Authors: Steven Malerich, Jack Liu
- Date: May 2024
- Competency: Communication; External Forces & Industry Knowledge; Leadership
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance
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PBR Considerations and Benefits for Smaller Insurance Companies
existing relationships between Investments and Valuation to fit PBR-specific policies and processes. Sensitivity ... VM-31. Monitor updates and adopted APFs to the valuation manual. Governance Leverage existing assumption ...- Authors: Alixandra Balestra, Calvin Y K Yeung, Jeffery Stroller
- Date: Nov 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Small Talk
- Topics: Experience Studies & Data; Experience Studies & Data>Mortality; Life Insurance; Life Insurance>Reserves - Life Insurance
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Bridging the GAAP: IFRS 17 and LDTI Differences Explored
referred to as a gross premium reserve in other valuation contexts). Cash flows are discounted using rates ... and opinions expressed herein are those of the individual authors and are not necessarily those of the ...- Authors: Gregory Mackenzie, Tina Guo
- Date: Jul 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life