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The Financial Reporter, September 2019, Issue 118
28 Discounting Stochastic Scenarios Under IFRS 17’s OCI Election Provision By Darin Zimmerman 34 Highlights ... Coordinators Enzinma Miller, FSA, MAAA 2019 Life & Annuity Symposium Coordinator Rob Winawer, FSA, MAAA ...- Authors: Society of Actuaries
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Actuarial Analysis of Different Interpretations of SOP 03-1
minimum death benefit GMDB liability in a variable annuity contract, and it analyzes the resulting impact ... GMWB and other guaranteed benefits in a variable annuity contract that are subject to SOP 03-1, and the ...- Authors: Jeyaraj Vadiveloo, Richard Bass
- Date: Mar 2005
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting
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Calculation of the Benefit Ratio in SOP 03-1
Calculation of the Benefit Ratio in SOP 03-1 The article described two methods for calculating ... the quotient of A and B. Accounting standards;Annuity reserves;Financial reporting; 9197 6/1/2005 12:00:00 ...- Authors: Darin Zimmerman
- Date: Jun 2005
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting
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Adjusted (Non-GAAP) Earnings Under LDTI
management teams to refine how they depict their company’s performance through various non-GAAP metrics. In the ... alone may obscure certain realities about a company’s performance. Therefore, financial analysts often look ...- Authors: Maya Perelman , Ben Hanley, Gene Paul Del Castillo San Valentin (Paul)
- Date: Sep 2023
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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COLIFR Corner
reserves based on expected premium patterns, revised mortality levels, and a smoker/ nonsmoker distinction. Care ... as not to produce a new prevailing mor- tality table for tax purposes. Valuation Task Force The Academy’s ...- Authors: Harold Forbes
- Date: May 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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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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VM-31 - Modifications and findings for 2020 PBR reports
economic environment, 2020 is the first year that all U.S. life insurance companies will be required to comply ... recent significant revisions to VM-21 for variable annuity products. This article focuses on the VM-31 principle- ...- Authors: Angela McShane, Benjamin Slutsker, Rachel Hemphill
- Date: Jul 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Whole life
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European CFO Embedded Value Guidelines
statements (for example, U.S. GAAP or IAS financials). This is consistent with the U.K.’s current standards ... for determining required capi- tal is revealed in Table 1. The popularity of using regulatory minimum ...- 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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Financial Reporting Research Update
Financial Reporting Research Update A listing of the Financial Reporting Section's ... A listing of the Financial Reporting Section's current research projects. Financial reporting;Financial ...- Authors: James S Hawke
- Date: Sep 2016
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The Financial Reporter, March 2017
FIA, MAAA Len Mangini, FSA, MAAA 2017 Life & Annuity Symposium Coordinators Ashwini Vaidya, FSA, MAAA ... Kehrberg, Katie Cantor, and Simpa Baiye • 2017 Life & Annuity Symposium—Len Mangini and David Ruiz • Valuation ...- Authors: Society of Actuaries
- Date: Jun 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting