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A Letter from the Chairperson...GAAP ROE: Exactly How Meaningful Is It?
A Letter from the Chairperson...GAAP ROE: Exactly How Meaningful Is It? Discussion of how meaningful ... may be conceptually viewed as consisting of four primary components: (1) unamortized deferred acquisition ...- Authors: John F Bevacqua
- Date: Mar 2003
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Embedded value; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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A New Perspective on Risk Management:Creating Value by Managing Risk
A New Perspective on Risk Management:Creating Value by Managing Risk A New Perspective on Risk ... dures can have a direct influence on company performance, and consequently a direct influence on stock ...- Authors: Francis Sabatini, Joseph Weiss
- Date: Dec 2001
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management
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PBA Corner
met to be exempt: 1. The insurer has annual direct written premium less than $500,000,000, and 2 ... group of which the insurer is a member has annual direct written premium less than $1,000,000,000. The ...- Authors: Karen Rudolph
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Enterprise Risk Management; Financial Reporting & Accounting>Statutory accounting
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Implementation Perspectives On Solvency II Internal Model Standards
Implementation Perspectives On Solvency II Internal Model Standards Considerations when developing ... independence when the model owner also acts as a primary validator. Segregation of duties is of particular ...- Date: Mar 2013
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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fr-2016-iss-104-cassidy-kim-gray
fr-2016-iss-104-cassidy-kim-gray 6442467204 3/1/2016 12:00:00 AM ... practice for accounting for future premiums. The primary responses were to apply prospective adjustments ...- Authors: Emily Cassidy, Hye-Jin Kim, Laura S Gray
- Date: Mar 2016
- Publication Name: The Financial Reporter
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Considerations for Indexed Universal Life under PBR
Considerations for Indexed Universal Life under PBR The article highlights key considerations ... costs, and policyholder behavior modeling are primary considerations for companies when evaluating the ...- Authors: Ye Yang, Erzhe Zhang, Nicholas Dunn
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Strategic Insight and Integration>Strategy development; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Secondary guarantees; Life Insurance>Product development - Life Insurance; Life Insurance>Universal life
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New Year's Resolutions (again)
New Year's Resolutions (again) Review of IFRS developments for the past quarter accounting ... where the actual claim or policy is unknown. The primary example of this is, of course, for the Incurred ...- Authors: Henry Siegel
- Date: Dec 2014
- Publication Name: The Financial Reporter
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Asset Modeling Challenges for VM-20 Projections
rate and a higher DR. The DR calculated using the direct iteration method (DIM), in addition to the SR ... tablescalcs-tools/research-scenario/. 3 VM-20 Section 4.B (direct iteration method) describes an approach in which ...- Authors: Benjamin Slutsker, Reanna Nicholsen, Jason Kehrberg
- Date: Mar 2018
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance; Modeling & Statistical Methods>Asset modeling
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Embedded Derivatives in Modco and Similar Reinsurance Arrangements
withheld liability” equal to the loan balance: Direct Writer Assets Liabilities Invested Assets Reserve ... in zero coupon bonds yielding 4.75 percent. The direct writing company will maintain assets backing the ...- Authors: Richard H Browne
- Date: Jun 2003
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Questions
Questions Feature article asking seven questions raised by the IASB’s and FASB’s recent changes ... (relying on seg- ment level disclosures) so they don’t care. Still others I ’m writing this just after Andy ...- Authors: Henry Siegel
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance