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Non-Variable Annuity PBR and Statutory Reserving Updates
VM-21 requirements, with additional disclosure for dynamic assumptionsPolicyholder Behavior(Modeled Reserve) ... a similar business segment e) Dynamic Assumptions – Encourage dynamic assumption-setting and require ...- Authors: Christopher Conrad, Jason Kehrberg, John Miller
- Date: Aug 2020
- Competency: External Forces & Industry Knowledge
- Topics: Annuities; Annuities>Reserves - Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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IFRS 17 Implementation Considerations for Variable Annuity (VA) with a Focus on Hedging
GAAP • Rider features: Lifetime GMWB and GMDB • Dynamic lapse that vary by In-the-moneyness (ITM) • Annual ... Ratchet, reset, and rollup • Risk mitigation: dynamic hedging fair value liability • Daily Delta hedge ...- Authors: Joshua Dobiac, Yang Jing
- Date: Aug 2020
- Competency: External Forces & Industry Knowledge
- Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Session 179: What Do I Need to Know if I'm Not Implementing PBR?
Session 179: What Do I Need to Know if I'm Not Implementing PBR? Companies exempt from ... VM-31 3.D.2.e Table showing numerical static and dynamic validation results, and commentary on these results ...- Date: Mar 2020
- Competency: External Forces & Industry Knowledge
- Topics: Actuarial Profession; Actuarial Profession>Standards of practice; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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Session 137: Pension Plan Hibernation: Don't Poke the Sleeping Bea
Session 137: Pension Plan Hibernation: Don't Poke the Sleeping Bea Near the end of a pension ... factors to its proprietary models. Due to the dynamic nature of factors affecting markets, there is no ...- Authors: Brett Dutton, Rene Martel, Hilja Viidemann
- Date: Feb 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Product development - Life Insurance; Pensions & Retirement; Pensions & Retirement>Defined contribution and 401k plans
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Session 114: Integrated FP&A Projections and “What-if” Analysis
CFO and finance leaders: • playing a much more dynamic and facilitative role; • moving from static and ... Rules Engine (FAH) Reporting & Analytics (OBIEE) Dynamic Data Visualization (Tableau, Oracle) Advanced Analytics ...- Authors: Alexandre Lemieux, Youyou Tao, Jordan Edwards
- Date: Feb 2020
- Competency: Strategic Insight and Integration
- Topics: Enterprise Risk Management; Enterprise Risk Management>Risk appetite; Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Session 054: Implications of GAAP Targeted Improvements on Data, Reporting, Resourcing and Governance
Session 054: Implications of GAAP Targeted Improvements on Data, Reporting, Resourcing and Governance ... customized rollforwards Detective • Static and dynamic validations • Mistakes flow through financials ...- Authors: Kevin Desmond, Maria Rose Itteilag, Ramandeep Nagi
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Technology & Applications; Technology & Applications>Data warehousing
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Session 81 - PBR Workshop - Life Insurance
Session 81 - PBR Workshop - Life Insurance In this workshop format session, attendees will ... Independent calculation B. Attribution Analysis C. Dynamic validation D. Third-party validation E. Others ...- Authors: Paul Fedchak, Carrie Kelley, Yibo Yan
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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08 - Regulatory Role Play
to the current methodology for establishing “dynamic” valuation interest rates in the Standard Valuation ... to the current methodology for establishing “dynamic” valuation interest rates in the Standard Valuation ...- Authors: Brian Bayerle, Laura Hanson, John Robinson
- Date: Aug 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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Session 31: Impact of FASB Targeted Improvements (ASU 2018-12) on VA/FIA Product Development and In-force Management
factors needed to be stochastically modeled (dynamic lapses, dynamic withdrawals, caps, allocation transfers) ... shifts to MRB’s ALM / Hedging infrastructure • Dynamic hedging currently not typical for FIA’s and this ...- Authors: Robert E Winawer, Kenneth Scott Birk, Yuan Tao
- Date: Jun 2019
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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2018-09-product-tax-seminar-boot-camp-presentations
2018-09-product-tax-seminar-boot-camp-presentations The Society of Actuaries are once ... Ongoing compliance with IRC Section 7702 and 7702A is a dynamic process • Automated procedures are a necessity ...- Authors: Society of Actuaries
- Date: Sep 2018
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Topics: Annuities; Financial Reporting & Accounting; Life Insurance
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Ask the Experts
Ask the Experts Three industry actuarial experts respond to pre-submitted and from-audience questions ... if you had a static amortization schedule, a dynamic amortization schedule, or made some adjustments ...- Authors: Jack Gibson, Larry M Gorski, Meredith Ratajczak, Bradley M Smith
- Date: Jan 2005
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Professional Values
- Topics: Actuarial Profession; Financial Reporting & Accounting
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Equity Product Accounting Approaches
shift from a deterministic approach to a more dynamic, economic-based approach. In the current U ... behavior assumptions as well—dynamic lapses, dynamic withdrawals, dynamic annuitizations—based on the ...- Authors: Charles Dana Tatro, Jonathan Porter
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Don't Cry for Me, Argentina and Hot Topics in Asia and Latin America
of the International Section on dynamic solvency. The title is "Dynamic Solvency Testing has Arrived in ... Finally, the big whammy, as I call it, is the dynamic solvency regulation (20.12) that came out around ...- Authors: William R Horbatt, Ronald A Colligan, Jose Luis Berrios-Martin, Masaaki Yoshimura
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Is Your Company Ready for Sarbanes-Oxley?
Is Your Company Ready for Sarbanes-Oxley? This session 4 OF of the 2004 Valuation Actuary Symposium ... on and on. The actuarial processes are very dynamic, at least at our company. They're changing all ...- Authors: Judy L Strachan, Patrick D Studley, Darryl Wagner, David L White
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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Valuation Issues Arising from the Current Economic Environment
primarily formula-based into one that is much more dynamic and primarily being driven by the environment ... are the implications?We're going to have more dynamic valuation requirements, greater reliance on actuarial ...- Authors: David A Ricci, Francis Sabatini
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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Optimizing the Valuation Process
example, one thing I've done in the past is use the dynamic validation process for cash-flow testing as a ... time, and improve the quality." "Make the system dynamic, responsive and self-adjusting." "Improve the accuracy ...- Authors: Stephen Marco, Meredith Ratajczak
- Date: Sep 2004
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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Applied Modeling Concepts
included in a Applied Modeling Concepts 2 dynamic model for a fair value accounting basis. I'll talk ... under dynamic economic conditions, dynamic conditions for claims and for everything else. A dynamic model ...- Authors: David A Ricci, Stephen Strommen, Vincent Y Y Tsang, Benjamin J. Yahr
- Date: Sep 2004
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting; Modeling & Statistical Methods
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Ethics in Financial Reporting
Ethics in Financial Reporting This session from the 2003 SOA Orlando Meeting focuses on the actuary's ... Reporting 2 review process at Sun Life and the dynamic capital-adequacy testing for the company. She ...- Authors: Neville Henderson, Josephine A Robinson, Darryl Wagner
- Date: Oct 2003
- Competency: Professional Values>Ethical standards
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Ethics; Actuarial Profession>Standards of practice; Financial Reporting & Accounting; Public Policy
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Investment Performance Attribution
Investment Performance Attribution This session from the 2003 SOA Orlando Meeting provides an overview ... good numbers. We're actually going through a dynamic measure of capital where we can actually measure ...- Authors: Catherine Ehrlich, Joseph Koltisko, Basil Rabinowitz, Fred Shen
- Date: Oct 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Portfolio management - Finance & Investments; Financial Reporting & Accounting
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Embedded Value
Embedded Value From a panel discussion session at the 2002 Valuation Actuary Symposium, ... assumption changes. The embedded value system is a dynamic system. We intend to use best-estimate assumptions ...- Authors: Nancy Bennett, Edward Jarrett, David E Neve, James Reiskytl, Richard J Lauria, Duncan Briggs
- Date: Sep 2002
- Competency: Strategic Insight and Integration>Influence decisions; Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Financial Reporting & Accounting
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Current Events in Financial Reporting
going a step in the direction toward a fair-value/dynamic view of looking at the future and coming up with ... says that this is something that's going to be dynamic. We need to go in and continually reassess the ...- Authors: Daryl Boltz, Alastair G Longley-Cook, John F Bevacqua
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Embedded Value In Practice
using one discount function that moves along the dynamic interest paths and another that's fixed. We ... duration and convexity tools. The next level up is dynamic financial condition analysis and its cousin, economic ...- Authors: Nancy Bennett, Richard Junker, Max Rudolph
- Date: Oct 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Unified Valuation System Project
Unified Valuation System Project This session 112 PD of the Toronto Spring Meeting ... expectation does. Developing a Stochastic Model So for dynamic financial analysis, we need to construct a stochastic ...- Authors: Douglas A Eckley, Mark S Tenney, Thomas Grondin
- Date: Jun 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Enterprise Risk Management; Financial Reporting & Accounting
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Financial Accounting Standard [FAS 133]
asset/liability modeling (ALM), and has developed their dynamic equity hedging program. Mark Walker is a senior ... risk through the use of options or some sort of a dynamic hedging program, they could take advantage of this ...- Authors: Andrew D Chua, Application Administrator, Darin Zimmerman
- Date: Jun 2001
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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General Modeling Techniques
platforms • Model structure • Static and dynamic model validation techniques • Data integrity ... testing;Deterministic models;Disability insurance;Dynamic simulation models;Equity-indexed annuities;Generally ...- Authors: Robert G Meilander, Brian S Reid, Kevin Brimmer, Kitty Ching, Steeve Jean, Keith E Floman
- Date: Sep 2000
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Financial Reporting & Accounting; Modeling & Statistical Methods; Technology & Applications>Software
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Complex Liability Modeling Issues
when we set up a model. Then we also have other dynamic information, such as commissions, expenses, and ... having to see if it makes sense. Everything about dynamic validation won’t make sense. That’s because these ...- Authors: Kenneth Bonvallet, Mike Dorsel, Katharine Young, Douglas Robbins
- Date: Sep 2000
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Topics: Annuities>Pricing - Annuities; Finance & Investments>Asset liability management; Financial Reporting & Accounting; Modeling & Statistical Methods
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Unified Valuation System Update
viability report. In the past, it might be called a Dynamic Financial Condition Analysis (DFCA) analysis. ... would have to do if they were going to implement a dynamic financial analysis (DFA)-type approach to financial ...- Authors: David C Jesionowski, David Sandberg, Donna C Novak, Sam H Dillard
- Date: Jun 2000
- Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting; Modeling & Statistical Methods>Dynamic simulation models; Public Policy
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The Actuary's Role in Risk Management
Jean-Francois Lemay will talk about market risk, dynamic hedging framework, and the specific product level ... that effective duration means the cash flows are dynamic across a range of interest rate scenarios. I was ...- Authors: Max Rudolph, Randall M O'Connor, Ikwhan Oh, Jean-Francois Lemay
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives
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Variable Annuities and Segregated Funds - Guaranteed Benefits Valuation Issues
customized or publicly traded puts. You can even use dynamic hedging by combining puts, calls, and futures and ... kind of taking the delta hedge one step forward: dynamic hedging, or really trying to replicate and match ...- Authors: Stephen Preston, Jonathan Wooley, Craig Fowler
- Date: Oct 1999
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting
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Cash-Flow Testing Issues for Equity-Indexed and Variable Products
by no means an easy thing to replicate. Your dynamic hedging strategy should at least delta match the ... as we described earlier. You want to consider dynamic strategies, although they are more difficult ...- Authors: Application Administrator, Alan Downey, Larry M Gorski
- Date: May 1999
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Financial Reporting & Accounting
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Organization of the Actuarial Function
Organization of the Actuarial Function From session 60PD at the Spring regional meeting of the ... are sensitivity tests, we now have all kinds of dynamic assumptions that are interrelated. They're on ...- Authors: Application Administrator, Philip C Gath, Yiji S Starr
- Date: May 1999
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession; Financial Reporting & Accounting
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Actuarial Guideline ZZZ and Option Pricing
it should be identical to, given a particular dynamic strategy of buying stock at the margin. It's just ... handle that. I want to quickly discuss dynamic hedging. In dynamic hedging, if you have a Black-Scholes ...- Authors: Vincent Gallagher, Larry M Gorski, Joseph H Tan, Thomas Ho
- Date: Oct 1998
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting
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The Unified Valuation System: An Update
Financial Reporting Key Words: Cash-Flow Testing, Dynamic Capital Adequacy Testing, Financial Reporting ... the development of the Society's Handbook for Dynamic Financial Condition Analysis. We are also privileged ...- Authors: John F Gies, James Reiskytl, Robert E Wilcox
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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International Accounting for Insurance
International Accounting for Insurance In session 32 IF of the New York Annual Meeting ... scenario-testing approach that has been put in place as its dynamic capital adequacy testing standard of practice ...- Authors: Morris Chambers, Laura J Hay, Robert W A Howe, Scott E Wright
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives
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Using Value-Added Information in Practice
those static models don't take into account the dynamic of real value that would be derived from a company ... think, if you ever read Jim Reiskytl's Financial Dynamic Surplus Management, you can be glad you have ...- Authors: Armand de Palo, David M Brown, R Karl Erhardt
- Date: Oct 1998
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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International Valuation Systems
that the Canadian actuaries are able to do the dynamic solvency analysis is probably related to how ... calculation with PADs. Canada uses what's called dynamic capital adequacy testing (DCAT) with five years ...- Authors: Daniel J Kunesh, Shirley Hwei-Chung Shao, Edward Freeman
- Date: Oct 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives
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Management Uses of Cash-Flow Testing
forecasting, and, in recent years, I have worked on dynamic financial condition analysis. The session program ... stochastic interest rate generator, coupled with dynamic lapse assumptions, is a great tool for determining ...- Authors: Nancy Bennett, Glen Keller, Craig Reynolds
- Date: Sep 1998
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Finance & Investments; Financial Reporting & Accounting
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Table of Contents
Table of Contents This is the table of contents for the 1998 Valuation Actuary Symposium. N/A; ... Jackson. Moderator Mel Stein Larry, White Dynamic Financial Condition Analysis Update James F. Reiskytl ...- Authors: Society of Actuaries
- Date: Sep 1998
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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Practitioners' Forum
Practitioners' Forum This open forum at the 1998 Valuation Actuary Symposium provides an ... regulatory requirement now and proposals for a dynamic financial condition opinion similar to that of ...- Authors: Michael E Mateja, Howell M Palmer, Craig R Raymond
- Date: Sep 1998
- Competency: External Forces & Industry Knowledge
- Topics: Actuarial Profession; Financial Reporting & Accounting
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Current Events in Financial Reporting
Current Events in Financial Reporting 1998 SOA Spring Meeting, Maui. Panelists addressed recent, ... and the so-called state prevailing rate or the dynamic valuation interest rates that we're all familiar ...- Authors: Frank Buck, Charles D Friedstat, R Thomas Herget, Craig R Raymond
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Public Policy
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International Valuation Systems: Keeping Up With the Jones/Chens/Muellers/Santos/Mourads
that like dynamic solvency? Ms. Shao: Yes, this is like the dynamic solvency or dynamic financial condition ... alternatives. This can be thought of as a kind of dynamic financial condition analysis, and we must determine ...- Authors: Daniel J Kunesh, Shirley Hwei-Chung Shao
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives
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Rethinking The Valuation Process
Rethinking The Valuation Process Panelists at this session of the SOA 1998 Maui I Spring ... that we're going to be talking about in terms of dynamic financial condition analysis (DFCA), that's intentional ...- Authors: Larry M Gorski, James Reiskytl, Robert E Wilcox
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Evaluating Life Insurance Companies From the Outside
Evaluating Life Insurance Companies From the Outside This session at the SOA 1998 Maui ... insurance sector has been evolving and is a dynamic rather than static business today. In the not-too-distant ...- Authors: Deborah A Gero, John Ladley, Deanne L Nezas, David S Kimmel, James H Overholt
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting
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Creating Shareholder Value in the New Millennium
value creation and in particular, the subject of dynamic financial analysis, which I'm sure most of you ... organization and how it's going to compete in a dynamic financial services marketplace. Based on the companies ...- Authors: Michael Hughes, Michael Albanese, Patrick Finnegan, Tim Freestone
- Date: Jun 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting
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Dynamic Financial Condition Analysis Update
Dynamic Financial Condition Analysis Update In session 120IF of the Washington Annual Meeting panelists ... panelists discuss latest developments related to Dynamic Financial Condition Analysis. From the Record of ...- Authors: William J Bugg, Michael Eckman, Stephen Reddy, James Reiskytl, Craig Reynolds
- Date: Oct 1997
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Enterprise Risk Management; Financial Reporting & Accounting
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Practitioners' Forum I
issue is also related to the broader issue of dynamic financial solvency analysis. Such analysis is ... panel's view and the view of others as to the dynamic financial condition analysis (DFCA) work that the ...- Authors: Alastair G Longley-Cook, Michael E Mateja, Barry L Shemin
- Date: Sep 1997
- Competency: External Forces & Industry Knowledge
- Topics: Enterprise Risk Management; Financial Reporting & Accounting
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Practical and Theoretical Considerations in Strengthening Reserves Based on Cash-Flow Testing
currently. If we get into things like dynamic solvency testing or dynamic financial condition analysis (which ... asset adequacy analysis. Let's say you're doing dynamic financial analysis or you're doing pricing. You're ...- Authors: Sue Collins, Edward Robbins, Stephen A J Sedlak, Vincent Zink
- Date: Sep 1997
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting; Modeling & Statistical Methods
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Market Value Measures: Duration Analysis and Economic Surplus
Market Value Measures: Duration Analysis and Economic Surplus 1997 Valuation Actuary Symposium, ... volatility of rates, changes in base lapse rates or dynamic lapse behavior. This approach has been found ...- Authors: David N Becker, Cindy L Forbes, Frederick W Jackson, Douglas A George
- Date: Sep 1997
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Enterprise Risk Management; Financial Reporting & Accounting
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Anatomy of an Earned-Interest Rate
“Exhibit 2” rate are long gone; an earned rate is a dynamic reflection of assets such as collateralized mortgage ... because we’re moving from static simplicity to dynamic complexity. A related item is that the yield rate ...- Authors: Paul A Hekman, R Thomas Herget, Thomas R Kochis, Lawrence R Zeno
- Date: Jun 1997
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments; Financial Reporting & Accounting
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Canadian Financial Reporting Topics
can share with the industry. Finally there’s dynamic capital adequacy testing (DCAT) for deposit taking ... currently concerned with are things like disclosure, dynamic solvency testing (DST) opinions, and the exclusion ...- Authors: Mike Lombardi, Daniel Barron
- Date: Oct 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Current Topics in Annuity Financial Reporting
of guaranteed benefits. Second, a structure of dynamic valuation interest rates was put into place to ... Reporting 23 Mr. Harrington: It has to be a dynamic calculation in the program. Mr. Robinson: Yes ...- Authors: Thomas Campbell, Errol Cramer, John Harrington
- Date: May 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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Canadian Financial Reporting Update
through a series of scenario tests—something I call dynamic solvency testing. Why would the question even ... opinion is simply because of dynamic capital adequacy testing or dynamic solvency testing, in which the ...- Authors: Morris Chambers, Geoff I Guy, Robert M Smithen
- Date: May 1996
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Professional Values>Public interest representation
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting
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Sources of Profit Statements
Sources of Profit Statements 1996 Valuation Actuary Symposium. In this session on sources ... income statement does not present a business dynamic. It especially does not show how an operation actually ...- Authors: Kenneth Klinger, Robert LaLonde, David A Ricci, Yiji S Starr
- Date: Jan 1996
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Finance & Investments; Financial Reporting & Accounting; Global Perspectives
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Introduction and Overview - 1996 VALUATION ACTUARY SYMPOSIUM
Introduction and Overview - 1996 VALUATION ACTUARY SYMPOSIUM 1996 VALUATION ACTUARY SYMPOSIUM. ... coauthored several papers on cash-flow testing, dynamic solvency testing, and valuation issues and has ...- Authors: Thomas C Foley, Donna Claire, Steven A Smith
- Date: Jan 1996
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting; Public Policy
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The Rating Game
Report or the scenario testing performed at the dynamic solvency testing (DST) analysis. In addition, many ... need to be taken into consideration. The way the dynamic solvency testing report is structured just now ...- Authors: Mike Lombardi, Robert T Smith, Manfred Nowacki, John Nicola
- Date: Jun 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Current Topics Affecting Financial Reporting Actuaries
whether the nonforfeiture amounts may be based on a dynamic standard. The SOA and the AAA have set up committees ... states passed laws such as the adoption of the dynamic interest rates in different years. A task force ...- Authors: J Duran, Donna Claire, Douglas C Kolsrud, Richard S Robertson
- Date: May 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Code of Conduct; Actuarial Profession>Professional development; Financial Reporting & Accounting
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Appointed Actuaries Around the World
ACTUARIES AROUND THE WORLD My second point concerns dynamic solvency testing. Neither the regulation nor the ... professional guidelines currently lay down any basis for dynamic solvency testing, although there is a common basis ...- Authors: Chiu-Cheng Chang, W Paul McCrossan, Harry R Miller, Richard Harvey
- Date: Apr 1994
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives; Public Policy
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Financial Reporting Update
establish a solvency methodology, which evolved into a dynamic solvency test. This received agreement from the ... the CIA in the dynamic solvency testing on an interim basis, until there is a final dynamic solvency test ...- Authors: Glen Gammill, Michael Kavanagh, Raymond Ted Schlude, Wayne S Upton, William C Freda
- Date: Oct 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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New Methods of Accounting in Other Countries
New Methods of Accounting in Other Countries 1993 SOA Annual Meeting, New York. This session ... of the future and take you most of the way to dynamic solvency testing (DST). FROM THE FLOOR: In Australia ...- Authors: Douglas French, Sam Gutterman, Fernando Troncoso, Guy Barker
- Date: Oct 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Global Perspectives
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Solvency Issues of Life Insurance Companies in Other Countries
solvency of the company, but also has to do the dynamic solvency testing which, of course, is the subject ... of a Society of Actuaries task force right now. Dynamic solvency testing means running future economic ...- Authors: W Paul McCrossan, Christopher David Daykin, Owen A. Reed
- Date: Jun 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Financial Reporting Update
purposes has led to the development of both a dynamic and a static solvency assessment process. 1969 ... The CIA has adopted a standard of practice on dynamic solvency testing (DST) effective for year-end 1991 ...- Authors: Michael Colburn, Gary Corbett, J Duran, Jan Pollnow, Stuart Wason
- Date: Oct 1992
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting; Public Policy
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The Valuation Actuary – 1992 Developments
The Valuation Actuary – 1992 Developments Panelists discuss many developments over the year ... adopted amendments to the SVL that provided for dynamic maximum valuation interest rates to be used with ...- Authors: John S Bath, Application Administrator, J Duran, Marc Pitoniak
- Date: Jan 1992
- Competency: External Forces & Industry Knowledge
- Topics: Annuities>Reserves - Annuities; Financial Reporting & Accounting; Life Insurance>Reserves - Life Insurance; Reinsurance
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Management of Expenses in a Life Insurance Company
Management of Expenses in a Life Insurance Company This presentation is a concurrent session ... FASB 97 that gives the company greater control, a dynamic work sheet, greater control and greater insight ...- Authors: J Duran, Patricia Guinn, Frederick W Jackson, Antonio Gonzalez, William H Cash
- Date: Apr 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Current Topics in Financial Reporting
Current Topics in Financial Reporting This session at the SOA 1990 Annual Meeting covers ... valuation and nonforfeiture laws which incorporate a dynamic interest rate and a provision to adopt new mortality ...- Authors: Donald Behan, Robert J Callahan, Harold G Ingraham, Lew H Nathan
- Date: Oct 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting
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Workshop: Statutory, GAAP and Tax Issues for The Valuation Actuary
Workshop: Statutory, GAAP and Tax Issues for The Valuation Actuary 1990 Valuation Actuary ... seek ways to make the table and selection factors dynamic. b. seek ways to recognize various classifications ...- Authors: Application Administrator, William Buchanan, John T Glass, George J Hebel, John Miller, Arthur Panighetti, Clark Ramsey, Stephen White, John Yanko, John T Zellner
- Date: Sep 1990
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Public Policy
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Panel: An Overview of the Status of the Valuation Actuary The Change in the Valuation Law to Establish a Meaningful Role for the Actuary
Panel: An Overview of the Status of the Valuation Actuary The Change in the Valuation Law to Establish ... statutory interest rates that are defined by the Dynamic Valuation Law (DVL). 65 1990 SYMPOSIUM FOR ...- Authors: Harold G Ingraham, Michael E Mateja, Walter Rugland
- Date: Sep 1990
- Competency: External Forces & Industry Knowledge
- Topics: Enterprise Risk Management; Financial Reporting & Accounting
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Workshop: Small Company Issues
Workshop: Small Company Issues Sessions 8 and 14 of the 1990 Valuation Actuary Symposium are a workshops ... 418 SMALL COMPANY ISSUES . 1 3. Dynamic assumptions (lapses, policy loan utilization, dividend ...- Authors: J Daniel Ellis, William H Lewis, Robert B Thomas, Glenn A Tobleman
- Date: Sep 1990
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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Measuring Interest Margins-Part 1-Asset Segmentation
Measuring Interest Margins-Part 1-Asset Segmentation This session at the SOA 1990 Hartford Spring ... asset allocation process to segment is fairly dynamic, responding to changes in the market. However, ...- Authors: James G Auger, Esther H Milnes, Elliot A Rosenthal, Gary F Neubeck
- Date: Apr 1990
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Asset liability management; Financial Reporting & Accounting
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Changes in Financial Reporting
Changes in Financial Reporting This session at the 1989 Valuation Actuary Symposium looks at ... Canada related to the Policy Premium Method and dynamic solvency testing. Deterministic models;Generally ...- Authors: Gordon Creber
- Date: Sep 1989
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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Transitional Solvency Provision
Transitional Solvency Provision This session at the 1989 Valuation Actuary Symposium discusses the ... therefore, cannot be handled merely by the dynamic assessment of surplus levels, which is intended ...- Authors: Trevor Howes
- Date: Sep 1989
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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Sovency Standards Developments Canada
objective is the development and implementation of Dynamic Solvency Testing -- that is, the process of projecting ... emphasis to date has been on the first objective, dynamic solvency testing. This has been reflected by ...- Authors: Trevor Howes
- Date: Sep 1989
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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Transitional Solvency Provision
Transitional Solvency Provision This session at the 1989 Valuation Actuary Symposium discusses ... "Solvency provision" is not to be confused with Dynamic Solvency Testing (DST) which does not produce a ...- Authors: Robert Howard
- Date: Sep 1989
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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Changes in Financial Reporting
Changes in Financial Reporting This presentation at the 1989 Valuation Actuary Symposium looks ... standpoint of a small company. Annuity reserves;Dynamic simulation models;Generally Accepted Accounting ...- Authors: Clive S Smith
- Date: Sep 1989
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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Changes in Financial Reporting in Canada
Changes in Financial Reporting in Canada This presentation at the 1989 Valuation Actuary Symposium ... reinsurance business; Mortality tables with PAD; Dynamic mortality tables for annuity business; 324 ...- Authors: B L Stackhouse
- Date: Sep 1989
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting
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Standards for Dynamic Solvency Testing
Standards for Dynamic Solvency Testing This session at the 1989 Valuation Actuary Symposium discusses ... discusses the standards of practice for dynamic solvency testing in Canada. Asset liability management=ALM;Canadian ...- Authors: Allan Brender
- Date: Sep 1989
- Competency: Technical Skills & Analytical Problem Solving
- Topics: Financial Reporting & Accounting