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PBA Corner
SVL. These requirements are applicable to life, annuity, deposit-type contracts and health insurance business ... VM-0 Introduction, General Information and Table of Contents VM-1 Definitions for Terms in Requirements ...- Authors: Karen Rudolph
- Date: Mar 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting
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Regulatory Update
significantly based on empirical evidence of mortality improvement. In June 2014, the Senate passed ... changes to allow: • Annual mortality improvement adjustments to the 2001 CSO table of 1 percent for years ...- Authors: Francis de Regnaucourt
- Date: Sep 2014
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting>Statutory accounting
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The Financial Reporter, July 2020, Issue 122
Interest Rate Peril”—A Blueprint to Recalibrate the U.S. Life Insurance Reserve and Capital Framework Amid ... Rates By Aaron Sarfatti Reserving standards for U.S. life insurers date to the 1941 enactment of the ...- Authors: Society of Actuaries
- Date: Jul 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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COLIFR Corner
COLIFR Corner COLIFR Committee on Life Insurance Financial Reporting Corner briefly discusses curent issues such as RBC, GMDB for ... capital=RBC;Deferred acquisition cost=DAC; 9107 2/1/2000 12:00:00 AM ...- Authors: Kevin E Palmer
- Date: Feb 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance
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Illuminating the Low Interest Rate Peril
Interest Rate Peril”—A Blueprint to Recalibrate the U.S. Life Insurance Reserve and Capital Framework Amid ... Rates By Aaron Sarfatti Reserving standards for U.S. life insurers date to the 1941 enactment of the ...- Authors: Aaron Sarfatti
- Date: Jul 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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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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International Accounting Standards IAS on Top of Insurers’ Minds
International Accounting Standards IAS on Top of Insurers’ Minds International Accounting ... specific requirements for insurance companies Annuity reserves;Asset valuation;Derivatives;Discount rates=Interest ...- Authors: Mark Freedman, Ludovic Antony, S Michael McLaughlin
- Date: Feb 2004
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Results From VA Assumptions Survey
must report on a U.S. statutory basis, while most are also re- quired to report on a U.S. GAAP basis, and ... active. This is a complex assumption for variable annuity products, and companies typically consider a wide ...- Authors: Zhuoyu Hu, Michael Beck, David W McLeroy
- Date: Dec 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities
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Financial Reporting Research Update
Forecasting Cause-of Death Mortality”—this study will develop mortality projection models and produce ... produce cause- of-death mortality forecasts. Work is in the early project stage. “A Machine Learning Approach ...- Authors: Ronora Stryker, David C Armstrong
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
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A Practical Comparison between AG43 and C-3 PII
A Practical Comparison between AG43 and C-3 PII Provides a comparison of methodologies between ... reserves in an accurate but efficient manner. Annuity reserves;Asset liability management=ALM;Risk-based ...- Authors: John Froehle
- Date: Jun 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities