Description: In this third issue of International News in 2022, we feature a contribution by SCOR, a leading reinsurer, highlighting the Actuarial Awards that SCOR presents annually, since 1996, to the best academic work in actuarial science, with annual prizes in several countries throughout the world. We also feature an article by Jessica Leong, FCAS, on barriers that Asian women must overcome to become leaders. Jessica recounts her own experience and how in overcoming some challenges she became the first Asian president of the Casualty Actuarial Society.

Description: This article discusses the problems created by the options in unit-linked annuities in the UK, variable annuities in the US and segregated fund contracts in Canada. Methodology for valuing the guaranteed annuity option is presented.

Description: In this article the editor of International Section News, May 2000, Issue No. 22, provided a brief summary of the issue's articles. Articles described include ones on Australia's tax system changes, a review of the December conference of the International Association of Insurance Supervisors, a discussion of the unit-linked business in Europe, mention of the opening up of India's insurance business and the insurance business in Georgia.

Description: One major feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on book-based financial statements. The article provides a summary of how these rules operate along with suggested actions insurers can take today to prepare for timely compliance.

Description: This article discusses actuarial support for an international accounting regime designed to meet the dual objectives of: • Generating a realistic view of operations focusing on expected future cash flows, reflecting the duty of management to add value for shareholders and to protect the interests of policyholders. • Demonstrating the adequacy of supporting capital to cover the risks associated with the business. From: The Actuary, January 2000, volume 34, issue 1.

Description: This article provides an introduction to group supervision and group capital and its importance in today's increasingly global insurance market. Additionally, the article examines the various methods used in practice for calculating group capital and the factors that companies should consider as they develop their group capital management strategy.

Description: This article discusses international proposals for accounting reform that would establish a global common measurement approach for the large majority of life insurance and annuity products.

Description: This article discusses the causes of the 1918 influenza pandemic, the reasons it occurred and the likelihood that it could happen again. In addition, the author discussed ways, in general, to model and manage risks that occur infrequently, yet have a significant impact.

Description: There has been significant growth and activity in the VA reinsurance market in 2007. As we begins 2008, the outlook for the market is very strong. This article reviews the history and future trends

Description: 2011 SOA International Financial Reporting for Insurers Seminar, Hong Kong. This is a spreadsheet associated with Session 26 – 'Presentation Workshop' held at the 2011 SOA International Financial Reporting for Insurers Seminar in Hong Kong. This spreadsheet facilitated the objectives of the workshop which focused on building the statement of comprehensive income using the exposure draft approach.