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Anatomy of an Earned-Interest Rate
The overall summary is that for statutory the primary accounting concepts deal with balance sheet solvency ... assessments to determine whether an impairment and direct write-down would be required. For the IMR, I'd ...- Authors: Paul A Hekman, R Thomas Herget, Thomas R Kochis, Lawrence R Zeno
- Date: Jun 1997
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting
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Measuring Interest Margins-Part 1-Asset Segmentation
assets. Typically, these are investments such as direct mortgages or private placements which must be made ... the risk of interest rate movements is GPSA's primary concern. Noncallable bonds are GPSA's investments ...- Authors: James G Auger, Esther H Milnes, Elliot A Rosenthal, Gary F Neubeck
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Asset liability management; Financial Reporting & Accounting
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How to Read and Understand an Annual Report
there are two methods: One method is called the direct method in which you show actual cash 555 PANEL ... easier, and there's a requirement, if you do the direct method, you also have to disclose the indirect ...- Authors: F. Pierce Noble, Harry M Dombroski, John L Strauss
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Sources of Profit Statements
long-term disability, and individual long-term-care insurance. In the life company, we write a fair ... child is young, it takes a lot of nurturing and care, usually from the parents. Naturally the child ...- Authors: Kenneth Klinger, Robert LaLonde, David A Ricci, Yiji S Starr
- Date: Jan 1996
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Finance & Investments; Financial Reporting & Accounting; Global Perspectives
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Consolidated Functions Approach
section B, Mr. Fry felt that an inventory method is direct and conceptually simple and is now made feasible ... computers. This, in turn, encourages first-principle, direct approaches. It also enables companies to develop ...- Authors: John A Bevan, John S Fry, Richard A Getman, David H Harris, J Stanley Hill, Paul E Sarnoff, Manuel R. Cueto, W James D Lewis, Jasper E Moore, John F B Amsden
- Date: Sep 1960
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting; Technology & Applications
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New Actuarial Standards for Insurance Company Reporting in Canada
First year commissions are 50% of premiums, other direct first year expenses are 50% of premiums, indirect ... outset, I would like to state that GAAP has as its primary objective the proper matching of costs and revenues ...- Authors: Kenneth T Clark, Daniel J Kunesh, Robin B Leckie, Michael Rosenfelder
- Date: May 1978
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Public Policy
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Closed Blocks and Mutual Company Conversions
periodi- cally adjusted to reflect actual experience. Care is 202 Financial Reporting Section Monograph ... on a portfolio in which the stockholders have a direct economic interest, then the interests of all the ...- Authors: Charles Carroll
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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Modern Deterministic Scenarios for Interest Rates-Addendum 2020
actuaries, who have a rigorous formal education and direct experience as practitioners as they perform applied ... techniques as well as individual reports on health care, retirement and other topics. The SOA’s research ...- Authors: Society of Actuaries
- Date: Oct 2020
- Competency: Technical Skills & Analytical Problem Solving
- 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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Life Insurance Accounting
which the change would contribute to what is the primary purpose of the annual statement, that is, the ... tionally treated gains and losses on capital assets as direct adjustments to the surplus account rather than ...- Authors: Charles M Beardsley, John S Moyse, Joseph C Noback, William G Poortvliet, Frank Reynolds, Gathings Stewart, Frederick S Townsend, W Harold Bittel
- Date: Oct 1968
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting