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An Examination of Market Risk Benefits with Reinsurance under LDTI
US GAAP, benefits in addition to a contract holder’s account value are either measured under ASC 820 (formerly ... risk-free rate plus the entity’s credit spread, reflecting the entity’s own credit risk. The discount ...- Authors: Nelson Chu Fung Lum
- Date: Jun 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Reinsurance>Financial reporting for reinsurance
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Systemically Important Financial Institutions (SIFI)—An Insurer’s Perspective
Systemically Important Financial Institutions (SIFI)—An Insurer’s Perspective Feature article ... Important Financial Institutions (SIFI)—An Insurer’s Perspective Feature article discussing the Dodd-Frank ...- Authors: Steeve Jean, Zhuoyu Hu, Nelson Chu Fung Lum
- Date: Dec 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Banking - Finance & Investments; Finance & Investments>Investment strategy - Finance & Investments