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  • The Financial Reporter
    information is supple- mentary to the company’s primary published financial statements (for example, U ... financial options and guarantees. This principle is a direct response to those concerns. This principle is ...

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    • Authors: Richard H Browne, Errol Cramer, Jerry Enoch, Mark Freedman, William R Horbatt, Carol A Marler, John D Morrison, Vincent Y Y Tsang, Laura J Hay, Donald Solow, Thomas R Auvinen
    • Date: Dec 2004
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    at 212.773.2329 or tara.hansen@ey.com The primary implementation issue related to both risk and service ... are to be expensed when incurred, as they play no direct role in deter- mining current exit value. Discretionary ...

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    • Authors: Mark Freedman, Carol A Marler, Paul Margus, Henry Siegel, Leonard Reback, Darin Zimmerman, Vadim Zinkovsky, Tara J P Hansen, Tina Getachew
    • Date: Dec 2007
    • Publication Name: The Financial Reporter
  • The Financial Reporter
    products with secondary guarantees, and long-term care. Regulatory oversight in such a framework will ... a desire to eliminate the distinction between primary and secondary guarantees and rather simply focus ...

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    • Authors: Jerry Enoch, Carol A Marler, Thomas Nace, Raymond Ted Schlude, Jeyaraj Vadiveloo
    • Date: Mar 2005
    • Publication Name: The Financial Reporter
  • Financial Reporter Newsletter, Issue 47, May 2004
    Statutory Surplus Change AFIT -Gain from Operations -Direct Credit to Surplus’ Full DTA Admitted DTA Non ... point on what is needed, may be too specific in direct- ing the use of scenario testing as the way to ...

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    • Authors: Jerry Enoch, David C Heavilin, James W Lamson, Carol A Marler, Edward Robbins, Max Rudolph, Raymond Ted Schlude, Bradley M Smith, Vincent Y Y Tsang, Steven Lash, Rebecca Wang, Tara J P Hansen, Valentina A Isakina
    • Date: May 2004
    • Publication Name: The Financial Reporter