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Alternative Experience Adjustment in LDTI DAC Amortization
reporting period. In this article, we separate the AICPA’s illustration[2] into two steps: (A) Experience adjustment ... The following illustrations begin after the example’s first year experience. In 20X1, $80 was capitalized ...- Authors: Steven Malerich, Janelle Kern
- Date: Jul 2024
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Frequently Asked Questions—Indirect Par Contracts Under IFRS 17
are a large number of Indirect Par products in the U.S. and Canada, as well as in Asia. We will focus on ... variable universal life and variable annuities in the U.S., as well as segregated fund products in Canada, ...
- Authors: Bruce Rosner, Kyle Stolarz
- Date: Jun 2021
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance
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Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
its recovery. It created a unique challenge for mortality/longevity assumption setting for current death ... Market Change MRB is the fair value of a company’s contractual obligations to protect policyholders against ...
- 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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Solvency II Update—QIS5 Results
By Steeve Jean, Seong-min Eom, Patricio Henriquez S olvency II is an economic and risk-based regula-tory ... Health NSLT [1.6%] Health SLT [1.0%] Life Mortality [0.5%] Life Catastrophe [0.7%] Life Disability ...- Authors: Steeve Jean, Seong-Min Eom, Patricio Henriquez
- Date: Jun 2011
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management
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Mind the GAAP and Non-GAAP
duration targeted improvements (LDTI) by the life and annuity industry. Companies have dedicated staff to large ... of business may be divested completely. A company’s non-GAAP philosophy will need to be carefully framed ...
- Authors: Robert E Winawer
- Date: Sep 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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The Financial Reporter, December 2018, Issue 115
Coordinators Enzinma Miller, FSA, MAAA 2019 Life & Annuity Symposium Coordinator Rob Winawer, FSA, MAAA ... and within national boundaries (e.g., variable annuity reserves and capital, life PBR). In addition ...- Authors: Society of Actuaries
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Financial Reporting Research Update
and Forecasting Cause-of-Death Mortality.” This study develops mortality projection models and produces ... cause-of-death mortality forecasts. https://www.soa.org/resources/ research-reports/2019/cod-mortality-forecasting ...- Authors: Mark A Walker, Ronora Stryker
- Date: Sep 2020
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Report on the International Actuarial Association
Report on the International Actuarial Association Article discussing the International Actuarial ... discussing the International Actuarial Association's meeting in November 2008. Discount rates=Interest ...- Authors: James Milholland
- Date: Apr 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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ACA Financial Reporting: The Second Year
carriers with higher-risk enrollees as measured by the U.S. Department of Health and ACA Financial Reporting ... in risk corridor are driven by other accruals. Table 1 shows significant drivers of changes between ...- Authors: Aaron Wright
- Date: Jun 2016
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Health & Disability>Health insurance; Public Policy
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PBA Corner
PBA Corner Update on State Adoption of SVL, NY Reg 147, 179, LICONY's response, ACLI ... State Adoption of SVL, NY Reg 147, 179, LICONY's response, ACLI small co exemption proposal statutory ...- Authors: Karen Rudolph
- Date: Sep 2014
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting