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Risk Margins to the Non-Market Risks under FAS 157: Suggested Approach
Risk Margins to the Non-Market Risks under FAS 157: Suggested Approach A methodology for calculating ... on variable annuities when measuring fair value under FAS 157. Fair value accounting;Guaranteed living ...- Authors: Vadim Zinkovsky
- Date: Dec 2007
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities
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AG 43: Which Reserves Will Dominate? Standard Scenario Or Stochastic
Dominate? Standard Scenario Or Stochastic Discusses the newly adopted actuarial guideline for variable annuity ... reserving which is principles-based. It requires the calculation of both, a standard deterministic scenario reserve ...- Authors: Yuhong Xue
- Date: Jun 2010
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Fair value accounting
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Calculation of the Benefit Ratio in SOP 03-1
Calculation of the Benefit Ratio in SOP 03-1 The article described two methods for calculating the benefit ... Standard of Practice SOP 03-1. Method 1 calculates the benefit ratio as the quotient of the expectation ...- Authors: Darin Zimmerman
- Date: Jun 2005
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting
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Variable Annuity DAC: A Survey of Current Practice
Variable Annuity DAC: A Survey of Current Practice Variable Annuity DAC: A Survey of Current Practice by Laura ... Elizabeth Rogalin from The Financial Reporter, December 2002, Issue No. 51. Examines the DAC calculation for ...- Authors: Laura J Hay, Elizabeth Rogalin
- Date: Dec 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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AG43 Case Study Results - Alternative Scenario Sets
variable annuity block of business. The valuations were performed under the current rules and guidelines ... 31, 2009 and also under Actuarial Guideline 43 which is effective Dec. 31, 2009. The RBC was determined ...- Authors: John Froehle
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities
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Applying GAAP toGMDBs
Applying GAAP toGMDBs Applying GAAP to GMDBs in Variable Annuities. by Karen Sasveld and David ... Annuities. by Karen Sasveld and David Heavilin from The Financial Reporter, September 2001, Issue No. 47 ...- Authors: David C Heavilin
- Date: Sep 2001
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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VA GAAP Reserving Practices—Survey Highlights
summarizes the results of the survey covering industry practices relating to the valuation of variable ... variable annuities under FAS 133/157 including implied volatility parameters used in the FAS 133/157 liability ...- Authors: Society of Actuaries, Hye-Jin Kim, Laura S Gray, Aisling Metcalfe
- Date: Jun 2016
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Survey results on COVID-19 effects on VA business
A short article looking at the results from an annual assumption survey of VA writers with a focus on ... COVID-19. In the article we discuss what companies should be considering as they approach the 2020 year ...- Authors: Michael Beck, David W McLeroy, Jiajun Lu
- Date: Sep 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Annuities; Annuities>Variable annuities; Experience Studies & Data; Experience Studies & Data>Policyholder or participant behavior - Experience
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Dynamic Assumption-Setting for Variable and Non-Variable Annuities
Variable and Non-Variable Annuities Examination of full surrender and benefit utilization industry experience ... without Guaranteed Lifetime Withdrawal Benefits. Part 1 of 3 articles focuses on full surrenders and building ...- Authors: Mark Birdsall, Marianne C Purushotham
- Date: Sep 2015
- Competency: Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: The Financial Reporter
- Topics: Annuities>Policyholder behavior - Annuities; Annuities>Variable annuities
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Segregated Funds Seminar Illuminates Equity Guarantees Risks
Segregated Funds Seminar Illuminates Equity Guarantees Risks Segregated Funds Seminar Illuminates ... Equity Guarantees Risks by G. Thomas Mitchell from The Financial Reporter, February 2000, Issue No. 41.- Authors: G Mitchell
- Date: Feb 2000
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities>Variable annuities; Enterprise Risk Management