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  • Financial Reporting Research Scorecard
    Financial Reporting Research Scorecard Research is a primary mission of the Financial Reporting Section and ...

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    • Authors: Samuel Keller
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • A New Method to Derive PBA Prudent Estimate Assumptions from Company Experience
    perform PBR calculations to determine the amount of Primary Security to be held. Prior to the effective date ... calculation is performed gross of reinsurance and the Primary Security re- quirement is reduced by the portion ...

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    • Authors: Gregory Mackenzie, Chris Whitney
    • Date: Dec 2016
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Statutory accounting; Reinsurance>Life reinsurance; Reinsurance>Pricing - Reinsurance; Reinsurance>Product development - Reinsurance; Reinsurance>Reserving - Reinsurance
  • PBA Corner
    table. Currently, the 2008 VBT in all its forms (primary, limited underwriting and relative risk) serves ... totaling more than three-fourths of the relevant direct premiums written. Valuation Mortality Requirements ...

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    • Authors: Karen Rudolph
    • Date: Sep 2012
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Life Insurance>Reserves - Life Insurance
  • Purchase GAAP for Equity-Indexed Annuities
    derivatives at issue. This guidance is very helpful for direct writers because the basis of the hybrid contract ... being comparable with the practice used by the direct writer, reinsurance premium can be used as the ...

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    • Authors: Vincent Y Y Tsang
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Using Relevant Experience Data to Increase Credibility and Reduce Margins
    case of a reinsurer providing experi- ence to a direct writer to use in setting the mortality assumption ... based on credibility levels but should be used with care. The width of the distribution of reinsurer experience ...

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    • Authors: Marianne C Purushotham, Mark Birdsall
    • Date: Sep 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Professional Values>Practice expertise; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: The Financial Reporter
    • Topics: Actuarial Profession>Best practices; Enterprise Risk Management>Risk measurement - ERM; Experience Studies & Data>Mortality; Life Insurance>Pricing - Life Insurance; Life Insurance>Reserves - Life Insurance
  • PBA Corner
    enacted by states representing 75 percent of the direct premium written in 2008 and same or similar legislation ... (using the LATF adoption version of mortality) on a direct basis for ULSG is -3 percent to -15 percent with ...

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    • Authors: Karen Rudolph
    • Date: Jan 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Annuities>Reserves - Annuities; Life Insurance>Secondary guarantees; Life Insurance>Universal life
  • Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –Part II
    inducements. (I) REINSURANCE Besides affecting direct issuers of non- traditional LDC, SOP 03-1 also ... following reasons: • The ceding enterprise is the primary par ty r e spons ib l e f o r p rov id ing mortality ...

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    • Authors: David C Heavilin, Vincent Y Y Tsang
    • Date: Feb 2004
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance>Financial reporting for reinsurance
  • Chairperson's Corner
    in Nashville. Of note, our section is now the primary sponsor of the VAS. • Continuing to provide ... newsletter will continue to be the section’s primary vehicle for providing members with updates on ...

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    • Authors: Robert Leach
    • Date: Dec 2017
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting
  • Financial Reporting Research Scorecard
    Financial Reporting Research Scorecard This scorecard informs section members about research projects ... (john.esch@allianzlife.com). R esearch is a primary mission of the Financial Reporting Section and ...

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    • Authors: Samuel Keller
    • Date: Mar 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Financial Reporting Research Scorecard
    Financial Reporting Research Scorecard This scorecard will keep section members informed about ... Research Scorecard By Sam Keller R esearch is a primary mission of the Financial Reporting Section and ...

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    • Authors: Samuel Keller
    • Date: Dec 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: The Financial Reporter
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