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  • Governance of Principle-Based Reserves
    Governance of Principle-Based Reserves Overview of regulations and best practices for governance of PBR valuation ... oversight, controls and review related to the PBR analysis By Bob Leach The Financial Reporter, September 2023 ...

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    • Authors: Robert Leach
    • Date: Sep 2023
    • Competency: Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy
  • Defining the Details: Intricacies of PBR Disclosures
    Defining the Details: Intricacies of PBR Disclosures This article summarizes VM-31 updates to the 2018 and ... considerations for PBR Reports based on findings from the 2017 submissions. Principles-based reserves (PBR);Financial ...

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    • Authors: Benjamin Slutsker, Rachel Hemphill, Hugues Fontaine
    • Date: Sep 2018
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
  • Bermuda Regulatory Changes – Life Insurance Implications
    summarizes key aspects of the Economic Balance Sheet (EBS) framework with respect to valuation of long-term liabilities ... liabilities. It highlights key implications of the EBS framework for life insurers and actuaries. Accounting ...

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    • Authors: Asad Khalid, Alpesh Sanghani, Anji Li Zhao
    • Date: Sep 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Financial management; Life Insurance>Capital - Life Insurance; Public Policy
  • A Fresh Look at Accounting for Reinsurance of Universal Life
    Reinsurance of Universal Life GAAP's elimination of gross profit as a basis for amortization of deferred ... enables the accounting for reinsurance of universal life contracts to better reflect the economic protection ...

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    • Authors: Steven Malerich
    • Date: Aug 2022
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Reserving - Reinsurance
  • U.S. ORSA Developments
    discusses the Own Risk and Solvency Assessment ORSA Guideline that is being developed by the NAIC Group ... as part of the Solvency Modernization Initatitve SMI. It looks at the purpose of the ORSA, the three sections ...

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    • Authors: Seong-Min Eom
    • Date: Dec 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Public Policy
  • FASB Update - Q4 2015
    Update - Q4 2015 Update of FASB's tentative decisions on revising the accounting for long-duration ... long-duration insurance contracts, now that decisions on measurement are substantively complete. Accounting;DAC; ...

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    • Authors: Leonard Reback
    • Date: Mar 2016
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Statutory accounting
  • ORSA Readiness: The Time Is Now
    ORSA Readiness: The Time Is Now Feature article describing how insurers that see beyond seemingly simple ... ERM capabilities. Accounting standards;Risk measurement;financial reporting 6442451333 9/1/2013 12:00:00 ...

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    • Authors: Chad R Runchey, James Collingwood, Society of Actuaries
    • Date: Sep 2013
    • Competency: External Forces & Industry Knowledge>Internal forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Reinsurance>Financial reporting for reinsurance
  • Report on the Los Angeles Meeting of the IAA
    Report on the Los Angeles Meeting of the IAA Feature article discussing the happenings at the recent International ...

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    • Authors: James Milholland
    • Date: Sep 2012
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • On the Fair Value of Insurance Liabilities
    On the Fair Value of Insurance Liabilities Analysis of IASB position on the discount rate to use in ... in computing the Fair Value of Insurance Liabilities Discount rates=Interest rates;Fair value accounting;International ...

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    • Authors: Donald Solow
    • Date: Dec 2004
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Publication Name: The Financial Reporter
    • Topics: Economics>Financial economics; Financial Reporting & Accounting>Fair value accounting
  • The Art of Asset Adequacy Testing
    The Art of Asset Adequacy Testing A discussion of areas of AAT where the Actuary uses a considerable ... considerable degree of discretion and judgment and guidance is limited. assumptions;asset adequacy analysis;Statutory ...

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    • Authors: Society of Actuaries, Rostislav Zilber, Jeremy Johns
    • Date: Dec 2016
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting
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