1
-
8
of
8
results (0.47 seconds)
Sort By:
-
Accounting Change for Variable Annuities With Implications on Hedging
the hedging program, but it appears that most dynamic hedge programs covering variable annuity guarantees ... flows are also reflected, including projected dynamic hedge behavior, modified by measures of hedge ...- Authors: Bruce Rosner, Robert Frasca
- Date: Dec 2017
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
-
Principle-Based Reserves PBR – More Trends, But Not Resolution
factor redundancy and includes a substantial dynamic element. This argument applies equally to fund ... issue, such interest rates represent a form of dynamic adjustment. 3. When new mortality tables are ...- Authors: Norman E Hill
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Statutory accounting
-
Principle-Based Approach – Still A Work in Process
Corporate Governance—With PBR re- serves and dynamic assumptions, a related question is: What responsibility ... of policyholder behavior (lapse) rates. 2. Dynamic assumptions that may vary each valuation year ...- Authors: Norman E Hill
- Date: Jun 2008
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Small Talk
- Topics: Financial Reporting & Accounting>Statutory accounting
-
Reflections of a Regulatory Actuary
Reflections of a Regulatory Actuary Reflections of a Regulatory Actuary by Larry Gorski Annuity ... 1980 CSO Mortality Table introduced the idea of dynamic maximum valuation and nonforfeiture inter- est ...- Authors: Larry M Gorski
- Date: Mar 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Professional Values>Public interest representation
- Publication Name: The Financial Reporter
- Topics: Actuarial Profession; Annuities>Reserves - Annuities; Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance; Public Policy
-
Life Valuation Issues XXX/Regulation 147
Life Valuation Issues XXX/Regulation 147 Presented at September 1995 Valuation Actuary ... guarantees require recasting of reserves, so XXX is dynamic. At the policy level, there is inconstancy. Assumptions ...- Date: Sep 1995
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Reserves - Life Insurance
-
The Future Measurement of Financial Solvency of Life/Health Insurance Companies in the United States
Non- Forfeiture Law in the United States. The dynamic solvency test which actuaries will be required ... approach to evaluating solvency and solidity. This dynamic approach is very straightforward and it aplSlies ...- Authors: Allan Brender, Sam Gutterman, Curtis E Huntington, Richard Kischuk
- Date: Oct 1988
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Statutory accounting
-
A Perspective on the Role of the Valuation Actuary
A Perspective on the Role of the Valuation Actuary From the 1985 Valuation Actuary Symposium ... appraisal by an expert . It impl ies an act ive , dynamic va luat ion s ince we have our possessions reva ...- Authors: Kenneth T Clark
- Date: Jan 1985
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Public interest representation
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Statutory accounting; Public Policy
-
Valuing a Life Insurance Company
Valuing a Life Insurance Company Presentation of some of the factors to be considered, and approaches ... office manager, the seasoned underwriter, the dynamic agency director, welded into a team, are distinct ...- Authors: Melvin L Gold, Robert C Tookey
- Date: Apr 1962
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: Transactions of the SOA
- Topics: Finance & Investments; Finance & Investments>Economic value; Financial Reporting & Accounting>Statutory accounting