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Unlocking of Traditional Contract Assumptions
Unlocking of Traditional Contract Assumptions Formulas for changes in GAAP liabilities ... Editor:Question from a Reader Henry is Mostly Rightabout IFRS for Insurance Dynamic Assumption-Setting for Variable ...- Authors: Steven Malerich
- Date: Mar 2017
- Competency: 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>Reserves - Life Insurance
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US GAAP for Life Insurers
US GAAP for Life ... = 1 / (1 + i) 0.956937799 Table 3-17 Table 3-17 Total Benefit Reserve Investment Income ... [Table 3-17, col (3)] (4) (8)t–1 + (3)t (5) (4) × (4.5%) (6) (2) × [Table 3-17, col (6)] ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Purchase GAAP Issues
Aftertax Gross PVP@ GAAP Deferred GAAP GAAP Year Profit 17% Earnings FIT Equity Eamings ROE 0 $18,149 $6,171 ... $2,036 17% 2 3,425 17,441 3,032 5,930 11,511 2,001 17 3 3,450 16,956 2,965 5,765 11,191 1,957 17 29 620 ...- Authors: Howard L Rosen, Arthur C Schneider, Bradley M Smith
- Date: May 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Adjusted Earnings for Mutual Life Insurance Companies
Adjusted ... ) -- u" (F -- ~A") (mortality charge profit) (17) + od'(aA '' -- C) (surrender profit) d + G' ... (19) The difference between equations (19) and (17) is as follows: G -- oG = El ' d (u" ~" A" ) ...- Authors: Donald D Cody
- Date: Oct 1972
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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GAAP Issues/Fair Value Financial Reporting
purchase price return objective (hurdle rate) of 17% and a tax rate of 34% (would be 35% today), the ... using the purchase price return objective (i.e., 17%). The difference between this example and the previous ...- Authors: Glen Gammill, James Hohmann, Bradley M Smith, Stephen White, Dave Ficca
- Date: Jan 1994
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Issues
purchase price return objective (hurdle rate) of 17% and a tax rate of 34%, the present value of the ... Return Objective: 17% FIT Rate: 34% Gross PVP @ Pretax GAAP Deferred GAAP Year Profit 17% Earnings FIT ...- Authors: J Duran, Charles D Friedstat, Bradley M Smith, Randall S Schuldt
- Date: Jan 1993
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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US GAAP for Life Insurers
US ... 00994 15.0% 1254.00 109.78 0.00 748.00 4.54% 17 7.0% 0.01098 15.0% 1311.00 111.88 0.00 748 ... Acquisition expenses by year are 37% of premium, 17, 7, 7, 7 and zero after the fifth year. Annual ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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NAIC ORSA
NAIC ORSA The latest draft ORSA Guidance Manual ... Group. The Financial Reporter | MARCH 2012 | 17 There is an expectation that the ORSA will be per- ... expectations and how they NAIC ORSA | fRoM pAge 17 ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- 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>Statutory accounting
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US GAAP for Life Insurers
US GAAP for Life Insurers US ... (t) Shareholder profit (pre-tax) 884 945 (17) 852 839 865 930 1,000 1,077 1,160 ... (e) Maintenance expense 25 23 21 20 18 17 16 15 14 13 (f) Surrender benefits 10,224 ...- Authors: Society of Actuaries
- Date: Jan 2006
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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GAAP Acquisition Expense Amortization Methodology
GAAP Acquisition Expense ... . . . . 14 . . . . 15 . . . . 16 . . . . 17 . . . . 18 . . . . 19 . . . . 20 . . . . ... . . 9 . . 10. I1. 12. 13. 14. 15. 16. 17. 18. 19. 20. YEAR 1-20 . ACTUAL PgRSISTENCY ...- Authors: Alan Goldberg, Thomas G Kabele, Lester Moskowitz, Claude Y Paquin, Joe B Pharr, Donald R Sondergeld
- Date: Oct 1978
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Transactions of the SOA
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]