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The Financial Reporter
than to hold assets that are primarily for the direct or indirect benefit or use of the insurer or its ... an answer. The answer is Section members. If we care, we have to get involved. Learn about the issues ...- Authors: Richard H Browne, Stanton L Cole, Larry M Gorski, Mike Lombardi, Thomas Nace, Kevin E Palmer, Shirley Hwei-Chung Shao, Barry L Shemin, S Michael McLaughlin
- Date: Sep 2000
- Publication Name: The Financial Reporter
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The Financial Reporter
equivalence of the indirect (embed- ded value) and direct methods of computing the fair value of liabilities; ... regime- switching model for market returns. Their primary reasons for using what the AAA provided were that ...- Authors: Darin Zimmerman, Patricia Matson, Alfonso Gonzales, Andy Ferris, Don Wilson, Matthew Dale Clark
- Date: Sep 2006
- Publication Name: The Financial Reporter
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European CFO Embedded Value Guidelines
information is supple- mentary to the company’s primary published financial statements (for example, U ... financial options and guarantees. This principle is a direct response to those concerns. This principle is ...- Authors: William R Horbatt
- Date: Dec 2004
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Embedded value; Financial Reporting & Accounting
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The Financial Reporter
Fair Value Option for Actuarial Liabilities The primary advantage of valuing liabilities at fair value ... can be derived by subtracting PVDE from the The primary advantage of valuing liabilities at fair value ...- Authors: Kenneth LaSorella, Steven Malerich, Craig Reynolds, Raymond Ted Schlude, Henry Siegel
- Date: Sep 2007
- Publication Name: The Financial Reporter
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Financial Reporting Section, Issue 85, June 2011
the European Parliament for consideration. The primary purpose of Omnibus II is to strengthen the supervision ... 2013– 2015. The timing of these assessments is being care- fully coordinated with plans for a transitional ...- Authors: Society of Actuaries
- Date: Jun 2011
- Publication Name: The Financial Reporter
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The Actuarial Opinion Model Regulation AOMRTakes Center Stage
toughest regulatory state). 2. Regulators — their primary objection was that a Section 7 reserve opinion ... requirements to measure liabilities for long-term care and non-cancelable disability. These products ...- Authors: Norman E Hill
- Date: Jun 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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PBA Corner
table. Currently, the 2008 VBT in all its forms (primary, limited underwriting and relative risk) serves ... totaling more than three-fourths of the relevant direct premiums written. Valuation Mortality Requirements ...- Authors: Karen Rudolph
- Date: Sep 2012
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Life Insurance>Reserves - Life Insurance
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Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements
Contract: The contract holder has the ability to direct funds to one or more separate account investment ... Avoiding a GAAP equity restatement may be the primary con- sideration because many companies use return ...- Authors: Shaowei Yang, David Ruiz
- Date: Jun 2017
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: 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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Impact On Term Product Pricing From IFRS 4 Phase II (Revised Exposure Draft) Reinsurance Contract Treatment
R einsurance contracts can be important for a direct life insurance company; they are used to transfer ... (IFRS) 4 (Exposure Draft June 2013) requires the direct insurance contract and reinsurance contract to ...- 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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Targeted Improvements—Illustrated Universal Life Earnings
amortized into assessments. Thus, they have no direct effect on DAC amortization. Their secondary effect ... Contract: The contract holder has the ability to direct funds to one or more separate account investment ...- Authors: Steven Malerich
- Date: Jun 2017
- Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life