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Measuring Impact of Reinsurance on Earnings under IFRS 17
Measuring Impact of Reinsurance on Earnings under IFRS 17 The implementation of the IFRS 17 insurance ... has brought significant changes to the financial reporting landscape of insurance companies. With new disclosure ...- Authors: Tianchi (Paul) Zhang, Hui Shan, Wenzhen Wu
- Date: Sep 2023
- Competency: Professional Values; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Recent Motivations in Life Insurance Mergers and Acquisitions
across the board have been drastically impacted by the effects of COVID-19 over the course of 2020, and ... concern is the prevailing low interest rate environment. This has been a global trend in the last decade ...- Authors: Zeeshan Rehmani, David Alison FSA (David), Baudouin Richier
- Date: Nov 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Finance & Investments>Capital management - Finance & Investments; Life Insurance
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Varying The ROE Target By Profit Center Depending On Risk
Varying The ROE Target By Profit Center Depending On Risk A recent SOA regional meeting featured discussion ... discussion on an age-old actuarial debate: Within the same company, should the return on equity ROE target ...- Authors: Joseph H Tan
- Date: Jan 1989
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Annuities>Pricing - Annuities; Finance & Investments>Capital management - Finance & Investments; Life Insurance>Pricing - Life Insurance
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The Optimum Use Of Risk Capital
The Optimum Use Of Risk Capital The author suggests that the optimal use of capital requires one to ... between the conflicting desires for maximizing long term profit and minimizing short term loss. Risk-based ...- Authors: Irving Rosenthal
- Date: May 1967
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Actuary Magazine
- Topics: Finance & Investments>Capital management - Finance & Investments
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Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a)
Accountant/Tax Attorney Dialogue on the History and Purpose of Internal Revenue Code Section 811(a) ... discusses the history and purpose of section 811(a) and its historic role in the computation of life insurance ...- Authors: Richard N Bush, Arthur Schneider, Mark Smith, Peter Winslow
- Date: Oct 2018
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
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Proposed NAIC RBC C1 Factors for Life Insurers: Impact on Portfolio Optimization?
Life Insurers: Impact on Portfolio Optimization? Explains the more granular breakout of bond RBC factors ... proposed to the NAIC. Evaluates alternative asset allocation choices for insurers under the new rules.- Authors: Tobias Gummersbach, Mark Yu
- Date: Aug 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Strategy development
- Publication Name: Risks & Rewards
- Topics: Actuarial Profession>Professional associations; Finance & Investments>Asset allocation; Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Investments; Finance & Investments>Investment strategy - Finance & Investments
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ICAAP – The new risk and capital management framework
ICAAP – The new risk and capital management framework Feature article discussing the insurance industry ... Financial reporting; Life insurance; Capital management; Risk appetite 4294992260 9/18/2012 12:00:00 AM ...- Authors: Jennifer M. Lang
- Date: Sep 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Capital management - Finance & Investments
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Strategy for Investing Surplus
Surplus The article focuses on the need to develop a strategy for investing surplus resulting from the buildup ... buildup of significant excess capital. The author discusses three principles on which a company can base ...- Authors: David Ingram
- Date: Mar 1998
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Risks & Rewards
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Investment strategy - Finance & Investments
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The Choice of the Proper Profit Objective
The Choice of the Proper Profit Objective The author, noting the inadequacy of traditional ‘rules of ... current value, the profit objective can be expressed as maximizing ‘the present value of book profits ...- Authors: Robert L Collett, Vincent Granieri, Claude Y Paquin, Harry Ploss, Bradley M Smith, Donald R Sondergeld, James P Walsh
- Date: Oct 1983
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Transactions of the SOA
- Topics: Finance & Investments>Capital management - Finance & Investments
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Varying ROE by Profit Center
In a recent Society of Actuaries' regional meeting, there was a discussion on an age-old actuarial ... actuarial problem. Within the same company, should the return on equity ROE target vary by profit center depending ...- Authors: Joseph H Tan
- Date: Jan 1989
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Actuarial Research Clearing House
- Topics: Annuities>Pricing - Annuities; Finance & Investments>Capital management - Finance & Investments; Life Insurance>Pricing - Life Insurance