Description: Feature article discussing pending regulatory updates for VM-21.

Description: Highlights parts of the exposure draft and concludes that it contains suggestions that actuaries may find useful in internal control design and in documentation for themselves, other management, and auditors.

Description: The article gives background on the Brazilian insurance market and summarizes the newly released regulations which deal with revised reserving guidelines and new capital requirements. Additional capital requirements are promulgated for credit, market, legal, underwriting and operational risks.

Description: Interest Maintenance Reserve ("IMR") has become a hot topic recently due to rising interest rates, causing decreases or even negative IMR balances for some insurers. This article aims to exam some new questions facing financial reporting actuaries: - How should negative IMR be treated for statutory reporting? - What are the other actuarial implications of negative IMR? - What have regulators done and/or plan to do about negative IMR? - What are potential mitigants?

Description: Feature article describing the IFRS 17 and Solvency II workshop conducted by the SOA is Sao Paulo, Brazil.

Description: This article examines possible future directions in risk reporting by insurers, as they negotiate turbulent markets and move towards Solvency II compliance.

Description: September 2015 Reinsurance News

Description: A discussion of setting margins for financial reporting of insurance contract liabilities, with a focus on the cost - of - capital approach.

Description: Read the December 2019 issue of The Financial Reporter published by the Financial Reporting Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections and news about section activities.