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S&P Global’s Proposed Capital Model Changes and its Implication to U.S. Life Insurance Companies
S&P Global’s Proposed Capital Model Changes and its Implication to U.S. Life Insurance Companies S&P ... current S&P rating criteria released in 2010. These updates would directly impact many insurers. S&P Global ...- Authors: Yiru (Eve) Sun, Seong Weon Park, Jin-Heok John Choi
- Date: Aug 2022
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
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Recent Motivations in Life Insurance Mergers and Acquisitions
not immune. Perhaps most relevant to this industry’s current capital and liquidity concern is the prevailing ... zero. Reduced investment returns limit an insurer’s ability to achieve their desired return on equity ...- Authors: Zeeshan Rehmani, David Alison FSA (David), Baudouin Richier
- Date: Nov 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Finance & Investments>Capital management - Finance & Investments; Life Insurance
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Reconsidering Embedded Value
usage, key considerations illustrated by MetLife’s strategic spin-off of Brighthouse Financial, as well ... usage, key considerations illustrated by MetLife’s strategic spin-off of Brighthouse Financial, as well ...- Authors: Roujie Chen, Erzhe Zhang
- Date: Apr 2021
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
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IFRS 17 Risk Adjustment – Insights from a Practical Example
scenario. • 30-year projection period. • Lapse and mortality assumptions were set based on an insur- ance company’s ... Adjustment (No Investment Component) deferred annuity) and minimized when there is little or no investment ...- Authors: Ryan Kiefer, Darryl Wagner, Hui Shan
- Date: Sep 2018
- Competency: Leadership>Thought leadership; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Economics; Finance & Investments; Financial Reporting & Accounting
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A Review of Root Cause in Insurer Insolvencies
and 2 (pg. 23) illustrate the historical number of U.S. and Canadian insurer insolvencies by year and by ... compensation; P&C commercial liability; Life & Annuity, Health including long- term care (LTC); and Health ...- Authors: Veronika Cooper, David Heppen
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; External Forces & Industry Knowledge>General business skills; External Forces & Industry Knowledge>Internal forces and business performance; Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Finance & Investments
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Discount Rates in US GAAP Targeted Improvements
Bruce Rosner and Vincent Carrier-Cote With the new U.S. generally accepted accounting prin-ciples (GAAP) ... earlier, the ASU was written primarily with the U.S. market in mind, leaving some room for interpretation ...- Authors: Bruce Rosner
- Date: Jun 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Financial Reporting & Accounting
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Measuring Impact of Reinsurance on Earnings under IFRS 17
a primary focus within the industry. However, it’s important to recognize that companies can experience ... earnings volatility in the current reporting period. Let’s consider the following illustration example: For the ...- Authors: Tianchi (Paul) Zhang, Hui Shan, Wenzhen Wu
- Date: Sep 2023
- Competency: Professional Values; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Interest Rate Interpolation—A Brief Excursion
the last liquid point. This is for good reason—it’s very impactful for certain long-duration products ... methods shown below are adapted from Hagan and West’s paper, which can be referenced for further technical ...- Authors: Bruce Rosner, Maya Perelman
- Date: Feb 2022
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Modeling & Statistical Methods
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A Framework for Managing Surplus
present value of the firm’s free cash flows. For a U.S. life insurance company, the free cash flows are ... Surplus continued from page 5 3. Marmer, Harry S. and F. K. Louis Ng “Semivariance Analysis of Option ...- Authors: David N Becker
- Date: May 1999
- Competency: Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments