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PBA Corner
net spread equal to 4 percent of the appropriate U.S. Treasury spot path plus 0.25 percent. Based on ... though prescribed in pattern and level of lapse. Mortality is also prescribed as is the expense allowance ...- Authors: Karen Rudolph
- Date: Apr 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Statement of Financial Accounting Standards No. 157 - SFAS 157 - Fair Value Measurements, Including Introduction to Cost of Capital Risk Margins
derivatives (e.g., equity option in equity indexed annuity con- tracts, guaranteed accumulation benefit and ... and withdrawal benefit in variable annuity contracts, credit derivatives in funds withheld coinsurance ...- Authors: Kenneth LaSorella
- Date: Jun 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Canterbury Tales of Fair Value Fair Value ofLife Insurance Seminar—March 1999
The newXXX rules on valuation techniques and mortality rates are discussed by Veeta Ewan and Andrew Boyer ... Gorski’s article on selection of the “X” factor, for mortality, the ratio of mortal- ity used in reserves to ...- Authors: Joan Lamm-Tennant, S Michael McLaughlin
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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IFRS Exposure Draft On Insurance Contracts
IFRS Exposure Draft On Insurance Contracts Summarizes the major ... provisions of the International Accounting Standards Board’s recent exposure draft entitled Insurance Contracts ...- Authors: William Hines
- Date: Dec 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Report on the International Actuarial Association
Report on the International Actuarial Association Feature article discussing the actuarial ... response to the global financial crisis and the actuary’s influence on IFRS. Enterprise risk management=ERM;Risk ...- Authors: James Milholland
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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A Change In Own Credit Risk
A Change In Own Credit Risk Since the adoption of FAS 157, there has been much concern about the ... been much concern about the use of a company's own credit risk in the valuation of liabilities. To ...- Authors: Steven Malerich
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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On the Fair Value of Insurance Liabilities: The Continuing Debate
On the Fair Value of Insurance Liabilities: The Continuing Debate An ongoing discussion of ... Fair Value of Insurance Liabilities: The Regulator’s Option” in the December, 2005 issue of The Financial ...- Authors: Luke Girard
- Date: Jun 2006
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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American Academy of Actuaries’ IFRS Task Force Response to IASB Discussion Paper on Accounting for Insurance Contracts
American Academy of Actuaries’ IFRS Task Force Response to IASB Discussion Paper on Accounting ... measurement basis. This article reviews the IASB’s discussion paper on insurance valuation and the American ...- Authors: Leonard Reback, Darin Zimmerman, Noel Harewood
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Setting the Level of Margins in a Principles-Based Valuation Using a Cost-of-Capital Approach with Exponential Utility
character- ized by U (x) = e-kx. That is, the utility of profits equal to best estimates is U (0) = 1, and ... the equation, given values of ROE, i and r. The table below shows values of k as they depend on ROE and ...- Authors: Stephen Strommen
- Date: Jun 2006
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Economics>Financial economics; Enterprise Risk Management>Capital management - ERM; Financial Reporting & Accounting>Fair value accounting
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SFAS 157 Adoption Impacts
accountants in the application of all FASB standards. S tatement of Financial Accounting Standards (SFAS) ... relates to fair value of derivatives embedded in annuity contracts. More specifically, under SFAS 133, ...- Authors: Patricia Matson, Application Administrator
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]