51
-
60
of
284
results (0.56 seconds)
Sort By:
-
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
-
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
-
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
-
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
-
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
-
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
-
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]
-
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]
-
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
-
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