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FAS 133 Implementation Issue B36 Implications for the Financial Reporting of Reinsurance
r i o d . In summary, each company will need to care- fully evaluate DIG Issue B19 and paragraphs 12 ... to further consider the creditworthiness of the direct writer seeking r e i n s u r a n c e, but they ...- Authors: Rebecca Wang, Tara J P Hansen
- Date: Jul 2003
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Reinsurance News
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
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Embedded Derivatives in Modco and Similar Reinsurance Arrangements
withheld liability” equal to the loan balance: Direct Writer Assets Liabilities Invested Assets Reserve ... in zero coupon bonds yielding 4.75 percent. The direct writing company will main- tain assets backing ...- Authors: Richard H Browne
- Date: Jul 2003
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Reinsurance News
- Topics: Reinsurance>Financial reporting for reinsurance
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GAAP Accounting for Reinsurance Ceded
deducted from the GAAP benefit reserve on the direct business. The difference between the total GAAP ... from the deferred expense asset set up on the direct business. This same basic concept should also ...- Authors: Ernie Frankovich, Frank Klinzman, Richard S Robertson
- Date: Oct 1975
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Transactions of the SOA
- Topics: Reinsurance>Financial reporting for reinsurance