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S&P Global’s Revised Capital Model Change Proposal and its Implication to U.S. Life Insurance Companies
S&P Global’s Revised Capital Model Change Proposal and its Implication to U.S. Life Insurance Companies ... Companies S&P reissued a second Request for Comment (RFC) in May 2023 that proposed changes to their insurer ...- 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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S&P Global’s Proposed Capital Model Changes and its Implication to U.S. Life Insurance Companies
S&P Global’s Proposed Capital Model Changes and its Implication to U.S. Life Insurance Companies S&P ... current S&P rating criteria released in 2010. These updates would directly impact many insurers. S&P Global ...- Authors: Yiru (Eve) Sun, Seong Weon Park, Jin-Heok John Choi
- Date: Aug 2022
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
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Potential Modeling Challenges in a Negative Interest Rate Environment
often used to discount cash flows, as well as in annuity factor and dynamic lapse calculations. The models ... is commonly an additive adjustment to the company’s base lapse. The dynamic lapse function itself is commonly ...- Authors: Zohair Motiwalla
- Date: Mar 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Modeling & Statistical Methods
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The Impact of a Rising Interest Rate Environment on GAAP and Statutory Financial Reporting
summarizes implications of rising interest rates on U.S. GAAP and statutory financial reporting for life ... the first quarter of 2021—during which the 10-year U.S. Treasury rate increased by over 80 basis points—may ...- Authors: Dustin Baran-Plotkin, Kevin Desmond
- Date: Jul 2021
- Competency: Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Financial management; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Negative IMR Considerations in a Higher Interest Rate Environment
accident, and health insurers domiciled in the U.S. are required to include an IMR in their Statutory ... disconnect between the asset book yield and the liability’s fixed valuation interest rate. By amortizing RCG/(L) ...- Authors: Yuan Tao, Charles K Chacosky, Rey Malile
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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Gaining Trust in Predictive Models—an Actuarial Perspective
order to understand this model selection process, it’s essential for the validator to understand how various ... 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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Accounting for Ceded Reinsurance Under LDTI—Constraints
accounting for traditional contract liabilities under GAAP’s Targeted Improvements to the Accounting for Long-Duration ... cash outflow of a direct benefit to the extent it’s reinsured. When the liability for future policy benefits ...- Authors: Steven Malerich
- Date: Jul 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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Accounting for Ceded Reinsurance Under LDTI—Unique Concerns
Malerich The Financial Reporter, April 2021 Author’s note: This is the fourth in a series of articles looking ... looking at accounting for ceded reinsurance under GAAP’s Targeted Improvements to the Accounting for Long-Duration ...- Authors: Steven Malerich
- Date: Apr 2021
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
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A Computation Method for Discounting Stochastic Scenarios Under IFRS 17
path-dependent discounting for scenarios. IFRS 17's requirement to discount best-estimate cashflows using ... a technique for calibrating each of the scenario's cashflows so that they can be discounted with other ...- Date: Sep 2019
- Competency: Results-Oriented Solutions
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods; Modeling & Statistical Methods>Stochastic models
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IFRS 17: Risk Adjustment—A Numerical Example
including traditional life and annuity products, variable life and annuity products, as well as health ... health products. Solvency II type risks including mortality, longevity, morbidity and lapses are considered ...- Authors: Nan Jiang
- Date: May 2020
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting