Description: This session from the 2003 SOA Orlando Meeting provides an overview of how insurers, pension plans and other institutional investors measure and report manager performance, the benchmarks used and capital at risk CAR. From the Record of the Society of Actuaries, Volume 29, No. 3.

Description: The session from the 2003 SOA Orlando Meeting analyzes statutory and GAAP financial statements, including internal rate of return IRR, return on equity ROE, embedded value, source of earnings analysis, actual versus forecast and trend analysis. From the Record of the Society of Actuaries, Volume 29, No. 3.

Description: 1987 Valuation Actuary Symposium. This session addressed the task of designing a new NAIC model valuation law embracing the valuation actuary concept, the development of a new Academy SOP specifying how cash flow testing should be done, and SOA committee research to help the valuation actuary to do a better job.

Description: Presenters discuss: [1] market-value accounting, [2] accounting for mortgage-backed securities [MBSs] and collateralized mortgage obligations [CMOs], [3] the emergence of earnings under FAS 60 and FAS 97 products, and [4] effectively communicating financial results to management. Session 10 of the 1992 Valuation Actuary Symposium.

Description: Discusses 1987 changes for the National Association of Insurance Commissioners [NAIC] Blank, NAIC activities, issues important for Canadian actuaries, update on the Valuation Actuary movement, and a brief update on progress by the Financial Accounting Standards Board [FASB]. From the 1987 Record of Society of Actuaries Vol. 13, No. 4A.

Description: This session discussion is about the state of the art for the valuation actuary and the technical developments have occurred that will be useful to valuation actuaries. From Record of the Society of Actuaries Vol. 15, No. 2.

Description: This session discussion is about source of profit analysis for management information, scope of SOP analysis, applications and comparisons to other financial measures. From Record of the Society of Actuaries Vol. 15, No. 2.

Description: This session discussion is about the update on revision of standard valuation law and MSVR, Actuarial Standards Board, NAIC, FASB, Emerging Issues Task Force, AICPA and COVARA. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: This session at the SOA 1990 Hartford Spring Meeting presents and overview of financial reporting concepts and issues in the U.K., Spain, and the Far East.

Description: 1993 SOA Spring Meeting, Boston. This session addressed the new risk-based capital requirement. Topics included: 1. How reasonable is the framework of basing the formulas on simplistic application of the C-1, C-2, C-3, and C-4 risks? 2. Will this be effective in stanching the proliferation of RBC formulas by the regulatory bodies? 3. Which lines of business are treated relatively badly by the formulas? 4. Is there realistically anything that can be done to prevent company comparisons and renkings? 5. What are the administrative problems faced by the regulators in the oversight process requirement that this will create?