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Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
Embedded Volatility: Insight from Market Risk Benefit Roll-Forward In this article, we collected ... can also introduce some volatility because the direct policy MRB is based on the company’s credit rating ...- Authors: Su Su, Tina Guo, Yifeng Mu, Robert E Winawer
- Date: Nov 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Negative IMR Considerations in a Higher Interest Rate Environment
Negative IMR Considerations in a Higher Interest Rate Environment Interest Maintenance ... with the NAIC Annual Statement Instructions. The primary purpose of IMR is to spread the effect that after-tax ...
- Authors: Yuan Tao, Charles K Chacosky, Rey Malile
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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Claim Reserves For General Purpose Financial Statements
the labor force, education, welfare and health care resources, demand for housing and fami" ly structure ... statutory statements. For statutory reporting, the primary concern of the financial statement is sol- vency ...- Authors: Clayton A Cardinal
- Date: May 1974
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting
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The Financial Reporter, December 2019, Issue 119
members through a variety of media: • We are the primary sponsoring section of the Valuation Actuary Symposium ... over from current standards— assessments exclude a direct charge (front-end loads) and include a GAAP accrual ...- Authors: Society of Actuaries
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Potential Modeling Challenges in a Negative Interest Rate Environment
market rate is negative). For a two-sided function, care must be taken to ensure that the additive adjustment ... appropriately under negative interest rates. However, care should be taken to ensure that there are no floors ...
- Authors: Zohair Motiwalla
- Date: Mar 2022
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Modeling & Statistical Methods
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Solvency, The International View
study paragraphs 61, 62, and 63 with particular care. III these paragraphs, the question of a basic ... restates conventional views on valuing bonds, direct loans, mortgages and real estate. It also pro- ...- Authors: James C Hickman
- Date: Sep 1974
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting; Global Perspectives
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An Update on International Accounting Standards for Insurance
these develop- ments. The IAA now serves as the primary voice of the actuarial profession on international ... contracts where payment is in services (e.g., managed care organizations), and a number of other types of ...- Authors: Bruce Moore
- Date: Jun 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The Home Stretch
fixed-fee service contracts that have as their primary purpose the provision of services. The boards ... related to successful acquisition efforts; and b) direct costs that are related to the acquisition of a ...- Authors: Henry Siegel
- Date: Jun 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Actuarial Aspects of SOX 404
whether the processes are con- nected with the direct production of financial results. Some have also ... taking corrective action As the PCOAB stated, “the primary benefit of an effective internal control structure… ...- Authors: Richard H Browne, Laura J Hay
- Date: Dec 2004
- Competency: Communication; Communication>Difficult message delivery; External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Standards of practice; Enterprise Risk Management>Governance; Enterprise Risk Management>Operational risks; Financial Reporting & Accounting
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Financial reporting September, 2016
reserve true up—unlocking, additional accrual, and direct offset. Table 5 illustrates those components, with ... predictable effect is a direct result of the matching principle. Since the primary purpose of the reserve ...- Authors: Society of Actuaries
- Date: Sep 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting