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The Art of Asset Adequacy Testing
The Art of Asset Adequacy Testing A discussion of areas of AAT where the Actuary uses a ... borrowing is not to create leverage. Rather than a primary strategy to take advantage of surplus rates high- ...- Authors: Society of Actuaries, Rostislav Zilber, Jeremy Johns
- Date: Dec 2016
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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The Use of Reliance in Actuarial Opinions
The Use of Reliance in Actuarial Opinions The Use of Reliance in Actuarial Opinions by Frank ... on others to do their work. But they should take care to rely on others only where law, regulation and/or ...- Authors: Frank S Irish
- Date: Dec 2002
- Competency: Professional Values
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice
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Spring Cleaning
Insurance Contracts. Segregated Assets Related to Direct Performance Linked Insurance Contracts The board ... decided the following: 1. The liability for “direct performance linked insur- ance contracts” and ...- Authors: Henry Siegel
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance
- 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]
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Financial Reporting Section, Issue 101, June 2015, The Financial Reporter
total amorti- zation and accrual is the sum of direct effects (k+b) minus the secondary effect (k×b) ... rate of one. • Non-deferred cash costs have a direct effect on amortization at formula (a)’s net k-factor ...- Authors: Society of Actuaries
- Date: Jun 2015
- Publication Name: The Financial Reporter
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Purchase Accounting for Insurance Business Combination under China-GAAP from an Actuarial Perspective – Part II
Purchase Accounting for Insurance Business Combination under China-GAAP from an Actuarial Perspective ... or exceeds 1 percent (not 5 percent as used for direct business), the reinsurance policy is qualified ...- Authors: Florence Shuk Ha Ng, Vincent Y Y Tsang, Zhenping Fu
- Date: Jun 2017
- Competency: Leadership>Thought leadership
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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ORSA Readiness: The Time Is Now
ORSA Readiness: The Time Is Now Feature article describing how insurers that see beyond seemingly ... frameworks and the ORSA process are numerous and direct. In fact, the requirements outlined in the NAIC ...- Authors: Chad R Runchey, James Collingwood, Society of Actuaries
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge>Internal forces and business performance
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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How is Your Management Quotient?
How is Your Management Quotient? How is Your Management Quotient? by Stephen N. Patzman ... hear the “bad news” from the actuary. Authority & Direct Access: In over 90% of the time, the VA has authority ...- Authors: Stephen N Patzman
- Date: May 1999
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Management skills; Actuarial Profession>Standards of practice
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Financial Reporter Newsletter, Issue 47, May 2004
Statutory Surplus Change AFIT -Gain from Operations -Direct Credit to Surplus’ Full DTA Admitted DTA Non ... point on what is needed, may be too specific in direct- ing the use of scenario testing as the way to ...- Authors: Jerry Enoch, David C Heavilin, James W Lamson, Carol A Marler, Edward Robbins, Max Rudolph, Raymond Ted Schlude, Bradley M Smith, Vincent Y Y Tsang, Steven Lash, Rebecca Wang, Tara J P Hansen, Valentina A Isakina
- Date: May 2004
- Publication Name: The Financial Reporter
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Financial Reporter – Issue No. 86 – September 2011
These actions may often incur cost, but show no direct earnings benefit in current conditions. Being ... based on the following criteria: • Incremental direct costs that are essential to contract acquisition ...- Authors: Society of Actuaries
- Date: Sep 2011
- Publication Name: The Financial Reporter
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Communicating Under Revised Insurance Accounting Proposals
Communicating Under Revised Insurance Accounting Proposals Article discussing how U.S. insurance ... These actions may often incur cost, but show no direct earnings benefit in current conditions. Being ...- Authors: Brian Paton
- Date: Sep 2011
- Competency: Communication>Difficult message delivery; External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]