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S&P Global’s Revised Capital Model Change Proposal and its Implication to U.S. Life Insurance Companies
life insurers to account for differences in valuation methods across accounting standards, such as when ... sheet and make a corresponding "life reserve valuation adjustment" to the reserves for these unrealized ...- Authors: Yiru (Eve) Sun, Brian Spadaccino
- Date: Nov 2023
- Competency: Communication; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Investment strategy - Life Insurance; Life Insurance>Capital - Life Insurance
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Trading Places: Life and Pension actuaries find common ground to express funding concepts
insurer would use Accounting standards;Annuity valuation;defined benefit plans;financial reporting;Pension ... reporting;Pension acounting;Pension liabilities;Pension valuation;Public pension plans 6442457439 9/1/2014 12:00:00 ...- Authors: R Thomas Herget, R Inglis
- Date: Sep 2014
- Competency: Communication; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities>Pricing - Annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting; Pensions & Retirement
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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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Responsibilities Of The Actuary For Communicating Sarbanes-Oxley Control: Effectiveness In Accordance With Actuarial Standards of Practice
Responsibilities Of The Actuary For Communicating Sarbanes-Oxley Control: Effectiveness In Accordance ... Standards of Practice Assumptions;Audits;Life valuation;Sarbanes-Oxley; 9169 12/1/2004 12:00:00 AM ...- Authors: Thomas R Auvinen
- Date: Dec 2004
- Competency: Communication; Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Financial Reporting & Accounting
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Chairperson’s Corner
education and webinars. Last year we had the Valuation Actuary meeting content decided when the cancellation ... had a webinar every day in 2020! This year the Valuation Actuary will also be virtual and will be combined ...- Authors: Douglas Van Dam
- Date: Sep 2021
- Competency: Communication; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Professional development; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Section Council Commits to Producing GAAP Textbook
non-fixed products ❑ Income paying annuities ❑ Individual health ❑ Credit insurance ❑ Group contracts ❑ ... Reinsurance has played a significant role in some valuation methods, particu- larly those that cede off most ...- Authors: R Thomas Herget
- Date: Feb 2000
- Competency: Communication
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Gaining Trust in Predictive Models—an Actuarial Perspective
Gaining Trust in Predictive Models—an Actuarial Perspective This article provides an ... duration is more significant than moneyness in the MIC table below. (see Figure 5) Figure 5 Illustrative Example ...- Authors: David Alison FSA (David)
- Date: Sep 2021
- Competency: Communication; External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Predictive Analytics>Modeling techniques; Predictive Analytics>Quality control & model governance; Technology & Applications>Artificial intelligence & machine learning
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Actuarial Aspects of SOX 404
and persisten- cy studies, etc. • Actuarial valuation systems – The programs, spreadsheets and other ... conditions. There is excessive reliance on a key individual for a specific subprocess. Actuarial resources ...- Authors: Richard H Browne, Laura J Hay
- Date: Dec 2004
- Competency: Communication; Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Enterprise Risk Management>Operational risks; Financial Reporting & Accounting
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Chairperson’s Corner: Thoughts on the Future of Reporting and Passing the Baton
Chairperson’s Corner: Thoughts on the Future of Reporting and Passing the Baton Thoughts on the ... opportunities, I am pleased to note that the valuation actuary symposium remains a forum for receiving ...- Authors: Simpa Baiye
- Date: Sep 2019
- Competency: Communication; External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession; Financial Reporting & Accounting
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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