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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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COLIFR Corner
COLIFR Corner COLIFR Corner by Harold Forbes from the Financial Reporter, May 1999, ... mortality levels, and a smoker/ nonsmoker distinction. Care was taken during the development so as not to produce ...- Authors: Harold Forbes
- Date: May 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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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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Preparing for the Future: Understanding the Issues from the 2017 Living to 100 Symposium
Preparing for the Future: Understanding the Issues from the 2017 Living to 100 Symposium ... turn would lead to greater demands for long-term care. We all have a major stake in successfully addressing ...- Authors: Faye Albert
- Date: Jun 2017
- Competency: Strategic Insight and Integration>Big picture view
- Publication Name: The Financial Reporter
- Topics: Experience Studies & Data>Mortality
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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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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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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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Fair Values Disclosures For Financial Instruments Under FAS 157
Fair Values Disclosures For Financial Instruments Under FAS 157 Certain fair value measurements involving ... regarding prospective unlocking of long-term care reserves. Rowen Bell 28 From Those Wonderful ...- Authors: Leonard Reback
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Differences Between FASB and IASB Could Lead to Two Accounting Models for Insurance
Differences Between FASB and IASB Could Lead to Two Accounting Models for Insurance The Financial ... and William Hines disability income and long-term care, and many prop- erty and casualty contracts. Both ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; 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]