Description: Article from The Actuary, April 1972 – volume 6 - Issue 4 revisits the topic of natural reserves and how they indicate the level of cash values that can be provided under such assumptions without gain or loss from surrender.

Description: This article highlights some key points for IFRS 17 Variable fee approach (VFA) and provides an illustrative example on the measurement model logic.

Description: The current life insurance development with a focus on the latest regulation change from actuarial perspective and its possible impact to the Vietnam industry.

Description: Study Note Corner from Pension Section News, October 2000, Issue No. 44.

Description: VA GMDBs: Contemplating the Impact of the Proposed SOP on GAAP Income by David C. Heavilin and Karen J. Sasveld from The Financial Reporter, December 2001, Issue No. 48.

Description: Adopting U.S. GAAP for Pre-Need Plans in the Philippines by Frank J. Buck from The Financial Reporter, December 2002, Issue No. 51.

Description: Overview of IASB Accounting for Insurance Contracts

Description: Discussion of the Proposed SOP dealing with DAC on Internal Replacement

Description: This article is designed to provide a statistical method for reviewing the accuracy of the incurred but not reported IBNR life claim liability estimates from prior points in time.

Description: Results of an industry survey on life insurance companies' efforts to implement the recently adopted Life Risk-Based Capital Phase II Instructions, which include new requirements for variable annuity contracts. Adopted by the NAIC on October 14, 2005, the new requirements are effective for year-end 2005. Also discusses a summary of the requirements set forth in the instructions.