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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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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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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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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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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
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June 2016 Financial Reporter
most recently calculated k factor. There are two primary reasons why the amortization schedule would have ... than 5 percent. Bühlmann method can use the direct approximation for- mula for Z provided in VM-20 ...- Authors: Society of Actuaries
- Date: Jun 2016
- Publication Name: The Financial Reporter
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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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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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Using Relevant Experience Data to Increase Credibility and Reduce Margins
case of a reinsurer providing experi- ence to a direct writer to use in setting the mortality assumption ... based on credibility levels but should be used with care. The width of the distribution of reinsurer experience ...- Authors: Marianne C Purushotham, Mark Birdsall
- Date: Sep 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession>Best practices; Enterprise Risk Management>Risk measurement - ERM; Experience Studies & Data>Mortality; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance
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The Financial Reporter, March 2018, Issue 112
rate and a higher DR. The DR calculated using the direct iteration method (DIM), in addition to the SR ... tablescalcs-tools/research-scenario/. 3 VM-20 Section 4.B (direct iteration method) describes an approach in which ...- Authors: Society of Actuaries
- Date: Mar 2018
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]