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PBA Corner
terminations to be based on assumptions for mortality and lapse resident in the model. The unexpected ... up to this point would track both NPR and DR. Table 1 shows one example of how the reserve change in ...- Authors: Karen Rudolph
- Date: Dec 2017
- Competency: Communication>Written communication; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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Asset Dependency Discounting—A Flaw in IFRS 17?
be 3 percent. Table 1 shows the ac- count value roll-forward and the cash flows. Table 1 And the split ... split cash flow discounting is as shown in Table 2. Table 2 One can see that if we use the risk-free ...- Authors: Jen Houng Lie
- Date: Sep 2017
- Competency: Professional Values>Practice expertise; Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Financial Reporting Research Update
deferred annuities and term life insurance under U.S. SAP, US GAAP, IFRS, CALM and market-consistent bal- ... universal life and make updates for principle-based U.S. statutory reserves, targeted US GAAP changes, and ...- Authors: James S Hawke
- Date: Dec 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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End to End Assumption Documentation Practices
business unit can be variable annuity, fixed annu- ity, and indexed annuity. Examples of actuarial intended ... as the dynamic lapse assumption for variable annuity products. Testing of resulting assumptions should ...- Authors: Alexander Zaidlin, Hua Li
- Date: Mar 2016
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Best practices; Experience Studies & Data
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A Hard Act to Follow
A Hard Act to Follow Financial Reporting Section Council Chairman thanks prior council ... Accounting under Multiple Accounting Bases looking at U.S. statutory, US GAAP, Canadian CALM, IFRS, and Market ...- Authors: Leonard Mangini
- Date: Dec 2015
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Professional associations
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Financial Reporting Research Update
Financial Reporting Research Update Update on research projects sponsored by the Financial Reporting ... universal life and make updates for principle-based U.S. statuto- ry reserves, targeted US GAAP changes, ...- Authors: James S Hawke, Ronora Stryker
- Date: Sep 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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Major Activity at FASB
Major Activity at FASB Description of FASB decisions in late 2015 and early 2016 Accounting Standards;DAC;Discount ... in the future include account- ing for variable annuity guarantees and disclosures. In The Financial ...- Authors: Leonard Reback
- Date: Jun 2015
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Negative GAAP Term Insurance Reserves – to Floor or Not to Floor?
of results due to shock lapse and anti-select mortality in the post-level term period. Any consideration ... as estimates of expected investment yields, mortality, morbidity, terminations, and expenses, applicable ...- Authors: Robert Crompton
- Date: Dec 2016
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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A Retrospective Look at History
little common sense is needed. The retrospective mortality rate on a living policyhold- er is obviously zero; ... liabilities typically reflect an assumption about mortality improvement in the future. On the other hand ...- Authors: Henry Siegel
- Date: Mar 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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PBR Reporting Requirements
adherence to prescribed language, in the form of a table of “key indicators” where deviations from prescribed ... new column in the asset adequacy tested amounts table, for principle-based reserves. Appointed actuaries ...- Authors: Aisling Metcalfe, Constance Newby
- Date: Dec 2017
- Competency: Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting