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NAIC Impact Study Provides Early Look at Potential Impacts of New VM-20 Life Reserving Standard
NAIC ... objectives and our observations are summarized in Table 1. (Right) WiLL RESERVES iNCREASE OR DE- CREASE ... level of the reserves under CONTINUED ON PAGE 12 TABLE 1 Selected NAIC Objectives for ...- Authors: John Dieck, Todd Erkis
- Date: Jun 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance
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Industry Preparedness And Impact of FASB Targeted Improvements
2016, in which it proposed significant changes to U.S. GAAP accounting for long-duration insurance contracts ... via a survey of 14 leading life insurance and annuity producers. In the remainder of this article, we ...- Authors: Craig Reynolds, Karthik Yadatore
- Date: Sep 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; 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>Generally Accepted Accounting Principles [GAAP]
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Impact On Term Product Pricing From IFRS 4 Phase II (Revised Exposure Draft) Reinsurance Contract Treatment
premium and the direct insurers assume a lower mortality rate are studied. IMPACT ON TERM LIFE PRODUCT ... Pricing mortality rate: 70 percent “CIA 8692” mortality table. • Valuation mortality rate: ...- Authors: Yao Emily Zhang
- Date: Mar 2014
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
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PBA Corner
PBA Corner Feature article discussing the synergies between Principle Based Reserves and ... synergies between Principle Based Reserves and the NAIC’s Own Risk and Solvency Assessment (ORSA). Enterprise ...- Authors: Karen Rudolph
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Enterprise Risk Management; Financial Reporting & Accounting>Statutory accounting
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Chairperson' Corner: PBR is Here ... Pricing, Valuation and
Chairperson' Corner: PBR is Here ... Pricing, Valuation and Chairperson's ... Here ... Pricing, Valuation and Chairperson's column for the September issue of The Financial Reporter ...- Authors: Leonard Mangini
- Date: Sep 2016
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Economics>Financial economics; Enterprise Risk Management>Financial management
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I don’t have to worry about “PBR” for health insurance
subject to the SVL (i.e., life insurance contracts, annuity and pure endowment contracts, accident and health ... Valuation Table (AG 47)”; and “Actuarial Guideline L—2013 Individual Disability Income Valuation Table (AG ...- Authors: Leslie Jones, Patricia Matson
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The Impact on the IFRS 4 Profit Pattern from Locking in the Interest Rate Yield Curve
The Impact on the IFRS 4 Profit Pattern from Locking in the Interest Rate Yield Curve The OCI-Solution ... Interest Rate Yield Curve The OCI-Solution of IASB’s IFRS 4 Phase II requires that interest expense for ...- Date: Jun 2015
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
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ULSG SOP 03-1 Reserving Practices – Survey Highlights
credits if interest rates rise without the higher mortality and expense charges and rider fees often associated ... the SOP 03- 1 calculation process is the scenar- io(s) used to project liability cash flows. The guidance ...- Authors: Emily Cassidy
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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Financial Reporting Section News March 2012
three popular accounting systems (US GAAP, IFRS and U.S. statutory) revealed: US GAAP: A Sept. 30, 2010 ... or loss) within IFRS.” U.S. Statutory: Instructions for preparing the U.S. statutory statement include ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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The Challenge and Opportunity of Sustainability Reporting – Part 1
participants in more than 145 countries. Launched in 2000, the UN Global Compact encourages firms to align ... succeeds by getting the firm’s externalities on the table for all to see. The foregoing might prompt one ...- Authors: Frank Grossman
- Date: Sep 2014
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting