Edition
Refine your search
  • {{result}}
Browse by Topic
or
Publication Browse
241 - 250 of 293 results (0.59 seconds)
Sort By:
  • An ORSA Summary Report and ORSA Model Act Update
    An ORSA Summary Report and ORSA Model Act Update Feature article discussing guidelines ... Summary Report should describe the insurer’s primary risk assessment in both normal and stressed environments ...

    View Description

    • Authors: Seong-Min Eom, David Sherwood
    • Date: Sep 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Risk measurement - Finance & Investments
  • ICS—Changes on the Horizon—Part 2: Liability Valuation
    ICS—Changes on the Horizon—Part 2: Liability Valuation A description of the current state of ... ability to “earn the spread” should not be the primary concern. The concern should be larger: The total ...

    View Description

    • Authors: J Duran
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Public Policy; Public Policy
  • On the Fair Value of Insurance Liabilities
    On the Fair Value of Insurance Liabilities Analysis of IASB position on the discount rate to ... risk-free rate, since the risk of default is taken care of in (-P). (Let us denote the risk-free rate and ...

    View Description

    • Authors: Donald Solow
    • Date: Dec 2004
    • 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: Economics>Financial economics; Financial Reporting & Accounting>Fair value accounting
  • 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- ...

    View Description

    • 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
  • 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 ...

    View Description

    • 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]
  • 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 ...

    View Description

    • Authors: Faye Albert
    • Date: Jun 2017
    • Competency: Strategic Insight and Integration>Big picture view
    • Publication Name: The Financial Reporter
    • Topics: Experience Studies & Data>Mortality
  • 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 ...

    View Description

    • Authors: Society of Actuaries
    • Date: Jun 2015
    • Publication Name: The Financial Reporter
  • 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 ...

    View Description

    • Authors: Frank S Irish
    • Date: Dec 2002
    • Competency: Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Standards of practice
  • 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 ...

    View Description

    • 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]
  • 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 ...

    View Description

    • 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
    • Per Page: