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Policyholder Dividends and Nonguaranteed Elements in the US and Canada
surplus is deter- mined by company directors, the primary role of the dividend actuary is to establish methods ... according to one of various formula approaches. The primary source of capital for a mutual com- pany has traditionally ...- Authors: Society of Actuaries
- Date: Mar 1997
- Competency: Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving
- Topics: Actuarial Profession>Standards of practice; Annuities>Individual annuities; Life Insurance; Public Policy
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U.S. Statutory Financial Reporting and the Valuation Actuary
requirements and the current agenda under discussion. Direct sources for this information include minutes of ... Level: Intermediate Pages: 5 No. 18: “Long-Term Care Insurance.” July 1991. Guidance in many of the ...- Authors: Society of Actuaries
- Date: Sep 1997
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Statutory accounting
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U.S. GAAP Financial Reporting
with Originating or Acquiring Loans and Initial Direct Costs of Leases,” FASB (December 1986). Some ... including treatment of product features not present in direct contracts and lack of access to the detailed policy ...- Authors: Society of Actuaries
- Date: Aug 1992
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]