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New Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers
Survey of the Use of Alternative Financial Metrics by U.S. Life Insurers Performance measurement is not ... not the primary purpose of either GAAP or statutory accounting. This article discusses alternative methods ...- Authors: Arnold Dicke
- Date: Dec 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Financial management; Enterprise Risk Management>Risk measurement - ERM; Finance & Investments>Economic capital; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market ... understand the currently proposed upcoming VM-22 regulation by comparing the VM-22 measurement model to ...- Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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Governance of Principle-Based Reserves
Governance of Principle-Based Reserves Overview of regulations and best practices for governance of PBR valuation ... oversight, controls and review related to the PBR analysis By Bob Leach The Financial Reporter, September 2023 ...- Authors: Robert Leach
- Date: Sep 2023
- Competency: Professional Values
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy
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Negative IMR Considerations in a Higher Interest Rate Environment
statutory reporting? - What are the other actuarial implications of negative IMR? - What have regulators ... Chacosky, Rey Malile and Yuan Tao The Financial Reporter, June 2023 The concept of interest maintenance reserve ...- Authors: Yuan Tao, Charles K Chacosky, Rey Malile
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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VM-20 Game Changer: Mortality Aggregation
VM-20 Game Changer: Mortality Aggregation The 2020 edition of the Valuation Manual permits mortality data ... accompanying requirements and addresses calculation of company experience rates. 5/11/2020 12:00:00 AM ...- Authors: Timothy Cardinal
- Date: May 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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VM-31 - Modifications and findings for 2020 PBR reports
article summarizes the key changes to VM-31 requirements in the 2020 version of the Valuation Manual for ... and compares and contrasts the requirements for each. In addition, the article offers insights into ...- Authors: Angela McShane, Benjamin Slutsker, Rachel Hemphill
- Date: Jul 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Whole life
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Insights Into Life PBR Emerging Practices and Implementation
Insights Into Life PBR Emerging Practices and Implementation In this article, we explore ... 95 percent of the individual life market (by written premium). Insights include the impact of PBR on reserves ...- Authors: Dylan Strother, Haley Christine Jeorgesen , Ellen Smith
- Date: Nov 2020
- Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life; Life Insurance>Whole life
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VM-22: Statutory Maximum Valuation Interest Rates For Income Annuities
VM-22 was first introduced into the Valuation Manual in 2018. A number of changes have been made since its ... its introduction, with more expected on the way. This article compares valuation requirements for income ...- Authors: Dayuan Mao, Ping Zhu, Mary Wu
- Date: May 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Payout annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting