Description: A discussion of some of the economic advantages of Offshore Life Reinsurance

Description: Feature article discussing the IASB’s and FASB’s introduction of the use of other comprehensive income (OCI) to report certain changes in the value of insurance contracts.

Description: The article focuses on findings from EY's survey in 2017 of CROs at 40 insurers in North America. Changing roles in the age of disruption are investigated.

Description: Increased attention was paid to regulatory capital with the global financial crisis in 2008. Whilst companies may not have the incentives to retain a large amount of capital in the absence of regulatory capital requirements, overcapitalized entities can have drawback such as its impact on competitiveness. There are other weaknesses in the regulatory capital model such as its limitation in facilitating risk-based decisions as regulatory capital does not necessarily reflect the economic reality and risks an entity faces. Nonetheless, there are ways for regulators and/or companies to handle the weaknesses in the regulatory capital model. For instance, granularity can be introduced in determining regulatory capital. Economic capital can be used to encourage entities to implement risk management controls and facilitate risk-based business decisions (e.g., risk-adjusted performance assessment and risk-based capital allocation). Ultimately, hav ing effective risk management and risk-based capital determination are ways to prevent company failures and bankruptcies.

Description: Insurance companies are not immune to liquidity risks.

Description: This article explores implications for the future of improving the application of existing underwriting techniques and and taking maximum advantage of new technologies.

Description: Presented at June 1986 Spring Meeting. This session discussion is about the National Association Of Insurance Commissioners' Early Warning System, A.M. Best Company ratios, Conning and Company solvency ratios, and California Department of Insurance Empirical ratios.

Description: This article talks about the challenges facing the FDA, especially those arising from the globalization of the pharmaceutical supply chain.

Description: This article is about junk assets. Insurance companies own over one third of the junk assets in the U.S. which has raised concerns and caused certain states to enact laws or regulations regarding junk investments.

Description: An exploration of risk management challenges in the Middle East, including historical overcapitalization, inadequate data and governance issues.