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fr-2016-iss105-bruns
fr-2016-iss105-bruns Understanding the Deferred Acquisition Cost (DAC) asset balance movements ... most recently calculated k factor. There are two primary reasons why the amortization schedule would have ...- Authors: Thomas Bruns
- Date: Jun 2016
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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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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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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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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Calculating Liquidity Premiums for Insurance Contracts
Calculating Liquidity Premiums for Insurance Contracts Feature article discussing the latest decision ... should be very small, similar to that of most direct insurers. Since reinsurers may assume in force ...- Authors: Leonard Reback
- Date: Sep 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Demystifying Life Insurance Securitization: XXX and AXXX Securitization Issues and Considerations
Demystifying Life Insurance Securitization: XXX and AXXX Securitization Issues and Considerations ... AXXX as well. The original company is either a direct writer or a reinsurer looking to finance its mounting ...- Authors: Steven Lash, Rebecca Wang
- Date: Jun 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Statutory accounting; Public Policy
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Generalized Mortality Table Analysis
Generalized Mortality Table Analysis Generalized Mortality Table Analysis: Discussion of the search ... the effect of using these other tables? From a direct writer’s perspective, the product actuary should ...- Authors: Larry Warren
- Date: Jun 2003
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Experience Studies & Data>Mortality; Life Insurance>Pricing - Life Insurance