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  • The Financial Reporter
    effectively amends SFAS 5, replacing it as the primary source of guidance for accounting for uncertain- ... set of assumptions is unclear (again, usually a direct reflec- tion of the statutory reserve ambiguity) ...

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    • Authors: Richard H Browne, Robert Frasca, Norman E Hill, Christopher Perrin, Henry Siegel, Vincent Y Y Tsang, James Thompson
    • Date: Mar 2007
    • Publication Name: The Financial Reporter
  • The Financial Reporter, ISSUE 87, DECEMBER 2011
    by the IASB and the FASB. In addition to these primary objectives, the section council aims to expand ... sensiTiViTY 1 (DiRecT Gain, ReinsuRance Gain) To illustrate the scenario of a direct gain and a reinsurance ...

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    • Authors: Society of Actuaries
    • Date: Dec 2011
    • Publication Name: The Financial Reporter
  • A New Method to Derive PBA Prudent Estimate Assumptions from Company Experience
    perform PBR calculations to determine the amount of Primary Security to be held. Prior to the effective date ... calculation is performed gross of reinsurance and the Primary Security re- quirement is reduced by the portion ...

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    • Authors: Gregory Mackenzie, Chris Whitney
    • Date: Dec 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Reinsurance>Life reinsurance; Reinsurance>Pricing - Reinsurance; Reinsurance>Product development - Reinsurance; Reinsurance>Reserving - Reinsurance
  • Full Issue Financial Reporter Issue 102
    significant impact in the presence of the GLWB. Care must be taken in inter- preting these data for VAs ... higher than the cor- responding rates in Exhibit 3. Care must be taken in modeling contracts in this benefit ...

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    • Authors: Society of Actuaries
    • Date: Sep 2015
    • Publication Name: The Financial Reporter
  • Financial Reporter – Issue No. 83 – December 2010
    IASB/FASB Exposure Drafts On Insurance Products Primary Concerns Expressed By Life Insurers By Laura ... same manner as direct contracts by a direct insurer. Reinsurance assets held by a direct writ- er are ...

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    • Authors: Society of Actuaries
    • Date: Dec 2010
    • Publication Name: The Financial Reporter
  • The Financial Reporter, December 2017, Issue 111
    in Nashville. Of note, our section is now the primary sponsor of the VAS. • Continuing to provide ... newsletter will continue to be the section’s primary vehicle for providing members with updates on ...

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    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Chairperson’s Corner
    submissions!). This issue is yet another tribute to the care she brings to developing the newsletter. Regarding ... future IASB and FASB accounting direction. Also, I direct your attention to “Development and Use of Stochastically ...

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    • Authors: William Sayre
    • Date: Mar 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Financial management
  • The Financial Reporter – Issue No. 51 – September 2008
    regarding prospective unlocking of long-term care reserves. Rowen Bell 28 From Those Wonderful ... of the project and will hire a research team to direct the project. A number of Actuarial Task Forces ...

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    • Authors: Society of Actuaries
    • Date: Sep 2008
    • Publication Name: The Financial Reporter
  • Relationship of IRR to ROI on a Level Term Life Insurance Policy
    IL. BY THE SOCIETY OF ACTUARIES O ne of the primary pricingmeasures for individual lifeinsurance products ... Commissions and expenses (both direct and ceded) • Required capital based on direct premiums To examine the ...

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    • Authors: Wayne Stuenkel
    • Date: Sep 2002
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Pricing - Life Insurance
  • The Financial Reporter
    wonders why _____ was not mentioned as one of the primary topics of the meeting, I have several responses ... withheld liability” equal to the loan balance: Direct Writer Assets Liabilities Invested Assets Reserve ...

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    • Authors: Richard H Browne, Jerry Enoch, Donna Claire, Max Rudolph, Vincent Y Y Tsang, Larry Warren, John F Bevacqua, Douglas Robbins
    • Date: Jun 2003
    • Publication Name: The Financial Reporter