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The Financial Reporter June 2008 Issue No. 73
own credit risk. Duran introduced an additional direct method for computing FVL and has also addressed ... appropriate risk margin that can be used with a direct meth- od (which would be preferred by most accounting ...- Authors: Society of Actuaries
- Date: Jun 2008
- Publication Name: The Financial Reporter
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The Financial Reporter
may be conceptually viewed as consisting of four primary components: (1) unamortized deferred acquisition ... pricing for substan- dard mortality and long-term care pricing would involve condition C, and so on. In ...- Authors: Application Administrator, Jerry Enoch, Larry M Gorski, Jeyaraj Vadiveloo, Laura J Hay, John F Bevacqua, Scott E Wright, Keith Terry
- Date: Mar 2003
- Publication Name: The Financial Reporter
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Dynamic Assumption-Setting for Variable and Non-Variable Annuities
significant impact in the presence of the GLWB. Care must be taken in inter- preting these data for VAs ... higher than the cor- responding rates in Exhibit 3. Care must be taken in modeling contracts in this benefit ...- Authors: Mark Birdsall, Marianne C Purushotham
- Date: Sep 2015
- Competency: Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Financial Reporter
- Topics: Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities
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Financial reporting September, 2016
reserve true up—unlocking, additional accrual, and direct offset. Table 5 illustrates those components, with ... predictable effect is a direct result of the matching principle. Since the primary purpose of the reserve ...- Authors: Society of Actuaries
- Date: Sep 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Financial Reporter
same manner as the release of the corresponding direct single/ residual margin (i.e., in line with the ... same manner in which an insurer should evaluate a direct insurance contract. Of course, as noted, the two ...- Authors: Society of Actuaries
- Date: Sep 2012
- Publication Name: The Financial Reporter
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IFRS 17 Variable fee approach
the unique features of insurance contracts with direct participation features, IFRS 17 provides for a ... (VFA). Insurance contracts with direct participation features (or “direct participating contracts”) are ...- Authors: Hung Pan Cheung, Tze Ping Chng, Anson Yu
- Date: Mar 2018
- Competency: Leadership>Thought leadership
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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What’s a Moderately Adverse Interest Rate Scenario, Anyway?
scenario sets, specifically the NY7, remain the primary (and in many cases, the only) scenario sets used ... covered by the report and one should take extreme care in trying to apply these analyses or results in ...- Authors: Mark Alberts
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Deterministic models; Modeling & Statistical Methods>Scenario generation
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Income Volatility Under LDTI
Income Volatility Under LDTI This article is aimed to cover the following: 1) Provides an ... still equal to account value, and there are no direct changes to the SOP 03-1 liability.[3] The calculation ...- Authors: Bruce Rosner
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
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PBA Corner
calls this amount of assets the Required Level of Primary Security, the calculation of which is based directly ... consisting of Primary Security in an amount at least at great as the Required Level of Primary Security ...- Authors: Karen Rudolph
- Date: Mar 2015
- Publication Name: The Financial Reporter
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The Financial Reporter, March 2020, Issue 120
Mark Walker and Ronora Stryker Research is a primary mission of the Financial Reporting Section and ... implications to social, financial, retirement and health care systems. It involves a symposium that was held ...- Authors: Society of Actuaries
- Date: Mar 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting