Description: This report presents an analysis of the NAIC climate risk disclosures for reporting year 2021. The 2021 disclosures were the most recently available data at the time this analysis was conducted (in June and July of 2023).

Description: This survey is the second in a series focusing on the impacts to cash flow testing and aims to collect and disseminate information regarding best practices around the potential impact of current market conditions.

Description: This report identifies the risks that can affect insurance company solvency, provides information and opinions on techniques currently available, and comments on what additional research may be necessary.

Description: This paper reports on the findings of a working group established in 1999 by the SOA's Finance Practice Area to look at how the insurance industry measures and monitors risk through risk position reporting. Also the working group established industry standard practices in risk position reporting and reported on a number of areas for possible improvement in such reporting.

Description: View the COVID-19 Low Interest Rate Environment Cash Flow Testing Survey Summary of Results April 23, 2020

Description: This panel discussion looks at answering the following questions: What methods are used in computing Incurred but Unreported Claims? To what extent are approximations used in determining items for the Analysis of Increase in Reserve? What records can be closed out early to facilitate annual statement preparation? From Transactions of Society of Actuaries 1960, Vol. 12, No. 33.

Description: The Society of Actuaries Smaller Insurance Company Section, the Financial Reporting Section, and the Committee on Life Insurance Research are pleased to make available new research investigating simplified methods for determining reserves under VM-20.

Description: The purpose of this statement is to describe principles and considerations regarding the provision made by insurance organizations relative to life actuarial risks. From Transactions of Society of Actuaries 1995, Vol. 47.

Description: This paper addresses the extension of the theory of life contingencies to a stochastic interest environment and its application to solvency valuation and surplus. A discussion of the paper follows. From Transactions of Society of Actuaries 1990, Vol. 42.