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Financial Reporter - March 2013
independence when the model owner also acts as a primary validator. Segregation of duties is of particular ... dictions that represent at least 75 percent of direct premiums to adopt the new Standard Valuation Law ...- Authors: Society of Actuaries
- Date: Mar 2013
- Publication Name: The Financial Reporter
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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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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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Purchase GAAP for Equity-Indexed Annuities
derivatives at issue. This guidance is very helpful for direct writers because the basis of the hybrid contract ... being comparable with the practice used by the direct writer, reinsurance premium can be used as the ...- Authors: Vincent Y Y Tsang
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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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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ULSG AG38 Valuation Research Report
the Go By James Miles 32 “Fragile, Handle with Care” By Ross Zilber 34 Assumption Development and ... additional reserves were required when applying the primary reserve methodology of Section 8D to their in-force ...- Authors: Craig Roberts
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting
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The Relationship of Mortality Projections and the Underlying Mortality Tables Used
and ultimate mortality table should be especially care- ful in setting their mortality assumptions. If ... of fluid- tested underwriting). Many companies (direct writers, as well as reinsurers) have reduced profit ...- Authors: Larry Warren
- Date: Sep 2002
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Experience Studies & Data>Mortality; Life Insurance>Pricing - Life Insurance
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Two New Bases, One Big Transformation— Thoughts on Concurrent Implementation of two Accounting Bases
held. The way in which this model is applied to direct participating contracts, referred to as the variable ... the way in which the general model is applied to direct partici- pating contracts, referred to as the variable ...- Authors: Aisling Metcalfe, Alexander Zaidlin, Gavin Stewart
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Financial Reporter Issue 91
Considering that last sentence, one can see the primary strength of the VaR metric: It is easy to interpret ... enacted by states representing 75 percent of the direct premium written in 2008 and same or similar legislation ...- Authors: Society of Actuaries
- Date: Dec 2012
- Publication Name: The Financial Reporter
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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