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The Financial Reporter, September 2020, Issue 123
expectations in light of COVID-19 for variable annuity business. The survey results reflect the views ... a survey conducted by KPMG LLP with variable annuity (VA) writers and a discussion of what companies ...- Authors: Society of Actuaries
- Date: Sep 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Riding The Roller Coaster
Riding The Roller Coaster ... Feature article describing the saga of the IASB’s and FASB’s joint Exposure Draft on Insurance Contracts ...- Authors: Henry Siegel
- Date: Mar 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The Financial Reporter, March 2020, Issue 120
limited-payment, universal life and deferred annuity. Through a cap on net premiums, traditional and ... valuation cohort. The moving of many deferred annuity features into market risk benefits means that ...- Authors: Society of Actuaries
- Date: Mar 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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The Financial Reporter, December 2018, Issue 115
Coordinators Enzinma Miller, FSA, MAAA 2019 Life & Annuity Symposium Coordinator Rob Winawer, FSA, MAAA ... and within national boundaries (e.g., variable annuity reserves and capital, life PBR). In addition ...- Authors: Society of Actuaries
- Date: Dec 2018
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Presentation of Comprehensive Income Takes Center Stage: Illustrations of the application of the emerging standard on accounting for insurance contracts
expanded margin is discussed in the first example. Table 1: Cash Flows Year 1 2 3 4 5 Premiums - beginning ... beginning of the year to the end of the year. Table 2 shows the calculation of the liability. CONTINUED ...- Authors: James Milholland
- Date: Jun 2012
- Competency: Communication>Written communication; External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Financial Reporting Research Update
and Forecasting Cause-of-Death Mortality.” This study develops mortality projection models and produces ... cause-of-death mortality forecasts. https://www.soa.org/resources/ research-reports/2019/cod-mortality-forecasting ...- Authors: Mark A Walker, Ronora Stryker
- Date: Sep 2020
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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Rethinking Embedded Value: The Stochastic Modeling Revolution
classification consistent with the primary statements. >> Table 1 Summary of the 12 Principles and evaluating ... Only a few years ago, companies writing variable annuity business with guarantees surprised analysts and ...- Authors: Carol A Marler, Vincent Y Y Tsang
- Date: Dec 2004
- 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: Finance & Investments>Embedded value; Financial Reporting & Accounting
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I don’t have to worry about “PBR” for health insurance
subject to the SVL (i.e., life insurance contracts, annuity and pure endowment contracts, accident and health ... Valuation Table (AG 47)”; and “Actuarial Guideline L—2013 Individual Disability Income Valuation Table (AG ...- Authors: Leslie Jones, Patricia Matson
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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A Computation Method for Discounting Stochastic Scenarios Under IFRS 17
path-dependent discounting for scenarios. IFRS 17's requirement to discount best-estimate cashflows using ... a technique for calibrating each of the scenario's cashflows so that they can be discounted with other ...- Date: Sep 2019
- Competency: Results-Oriented Solutions
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Modeling & Statistical Methods; Modeling & Statistical Methods>Stochastic models
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Withdrawal Delay Cohort Method Under VM-21
released proposed revisions to the existing U.S. variable annuity statutory framework. These revisions were ... regulators and interested parties, the Variable Annuity Issues (E) Working Group of the NAIC adopted almost ...- Authors: Matthias Kullowatz, Zohair Motiwalla
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting