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  • Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints
    Reinsurance Under LDTI—Constraints As an addendum to a July 2022 article, this article restates the formulas ... then presented for a framework to measure the reinsured portion of a direct loss from capping a net premium ...

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    • Authors: Steven Malerich
    • Date: Jun 2023
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
  • Accounting for Ceded Reinsurance under LDTI—Introduction
    for Ceded Reinsurance under LDTI—Introduction This is the first in a series of articles about accounting ... accounting for reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI) ...

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    • Authors: Steven Malerich
    • Date: Sep 2020
    • Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
  • Alternatives for Funding XXX Reserves
    Alternatives for Funding XXX Reserves discussion of the capital management alternatives for ... XXX Reserves discussion of the capital management alternatives for funding the additional reserves required ...

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    • Authors: David Prickitt
    • Date: Jun 2005
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Capital management - ERM; Reinsurance