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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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IFRS 17: Reinsurance Contracts Held and Loss-recovery Component
Fung Chan Reinsurance News, February 2021 Editor’s note: The references marked by { } represent the text ... measurement (as noted in IFRS 17 paragraph 60 to 70A). Table 1 summarizes the June 2020 IFRS 17 Standard on the ...
- Authors: Tze Ping Chng, Fung-Yee F Chan
- Date: Feb 2021
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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Term Conversion Survey Results
research project on term conversion practices and mortality experience. The project was split into two phases: ... results were presented at the 2015 SOA Life and Annuity Sympo- sium which included audience participation ...- Authors: Kyle Proebsting, Lindsay Meisinger
- Date: Oct 2015
- Competency: External Forces & Industry Knowledge
- Publication Name: Product Matters!
- Topics: Reinsurance>Financial reporting for reinsurance; Reinsurance>Health reinsurance; Reinsurance>Life reinsurance; Reinsurance>Long-term care reinsurance; Reinsurance>Marketing and distribution - Reinsurance; Reinsurance>Pricing - Reinsurance; Reinsurance>Product development - Reinsurance; Reinsurance>General reinsurance
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Other Comprehensive Income For Insurance Contracts
Other Comprehensive Income For Insurance Contracts Feature article discussing the IASB’s and ... Contracts Feature article discussing the IASB’s and FASB’s introduction of the use of other comprehensive ...- Authors: Leonard Reback
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Capital management - ERM; Enterprise Risk Management>Risk appetite; Enterprise Risk Management>Risk measurement - ERM; Reinsurance>Financial reporting for reinsurance
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Questions
Questions Feature ... article asking seven questions raised by the IASB’s and FASB’s recent changes to the insurance contracts accounting ...- Authors: Henry Siegel
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Reinsurance>Financial reporting for reinsurance
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2010 Canadian Reinsurance Conference
2010 Canadian Reinsurance Conference Feature article discussing what’s to transpire ... Reinsurance Conference Feature article discussing what’s to transpire at the upcoming Canadian reinsurers industry ...- Authors: Wayne A Daniel
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving
- Publication Name: Reinsurance News
- Topics: Reinsurance; Reinsurance>Financial reporting for reinsurance
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Reinsurance Regulation
reinsurer in one or more of the following risks: mortality, morbidity, investment or surrender benefit; ... letter of credit in your favor for drawing up to U.S. $ effective immediately and expiring at (bank address) ...- Authors: Kenneth J Clark, Sue Collins, John O Montgomery, Hubert B Mueller, Joseph D Cook
- Date: May 1987
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Reinsurance>Financial reporting for reinsurance
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Reserve Credits For Reinsurance
I. The agreements provide for full passage of mortality and/or morbidity risk commensurate with the portion ... by the New York Insurance Department on certain annuity agreements and on interest-sensitive single premium ...- Authors: David Atkinson, Wayne D Bidelman, Thomas G Kabele, Melville J Young, Bruce L Williams
- Date: May 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Reinsurance>Financial reporting for reinsurance
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Embracing Change
Embracing Change Letter from the chairperson of the Financial Reporting section describing ... for the financial reporting industry and the SOA’s Financial Reporting section. Accounting standards;financial ...- Authors: Matthew P Clark
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Financial reporting for reinsurance
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Reinsurance Codification
require that there be transfer of significant mortality or morbidity risk in order for a contract to ... treaty that covers investment annuity contracts that have some mortality risk that is not significant ...- Authors: Richard H Browne
- Date: May 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Small Talk
- Topics: Reinsurance>Financial reporting for reinsurance