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Model Validation and Common LDTI Validation Observations
Observations The introduction and effective application of US GAAP LDTI have increased the scrutiny of those ... those reviewing the updated financial results. That is because LDTI has resulted in significant changes in ...- Authors: Xin Cheng Zheng (Jack)
- Date: Jan 2024
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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Letter to the Editor
Letter to the Editor Letter to the editor addresses concerns with C3 Phase 3 and risk-based capital ...- Authors: Carol A Marler
- Date: Jun 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management
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IFRS 17: Risk Adjustment—A Numerical Example
is needed under IFRS 17 to reflect the compensation that a company requires for bearing the uncertainty ... uncertainty about the amount and timing of the cash flows that arises from non-financial risk. Companies are also ...- Authors: Nan Jiang
- Date: May 2020
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting
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What Is Enterprise Risk Management, and Why Should Financial Reporting Actuaries Care?
Financial Reporting Actuaries Care? Discussion of what is included within the scope of Enterprise Risk Management ... and why it is of significance to the jobs of financial reporting actuaries Committee of Sponsoring O ...- Authors: Carol A Marler
- Date: Sep 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Strategy development
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Finance & Investments>Risk measurement - Finance & Investments
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Group Capital Management in an Increasingly Global Insurance Market
global insurance market. Additionally, the article examines the various methods used in practice for calculating ... calculating group capital and the factors that companies should consider as they develop their group ...- Authors: Paul Song, Seong Weon Park, Dean Kerr
- Date: Nov 2023
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Enterprise Risk Management>Capital management - ERM; Global Perspectives; Global Perspectives>Global markets; Global Perspectives>Multinational companies
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U.S. ORSA Developments
discusses the Own Risk and Solvency Assessment ORSA Guideline that is being developed by the NAIC Group ... as part of the Solvency Modernization Initatitve SMI. It looks at the purpose of the ORSA, the three sections ...- Authors: Seong-Min Eom
- Date: Dec 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Public Policy
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Report on the International Actuarial Association Meeting in The Hague, May 2013
Report on the International Actuarial Association Meeting in The Hague, May 2013 Feature article describing ... describing the proceedings and results of the International Actuarial Association (IAA) in The Hague in ...- Authors: James Milholland
- Date: Sep 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Reinsurance>Financial reporting for reinsurance
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Solvency II and U.S. Equivalence
Solvency II and U.S. Equivalence Feature article discussing how activity with respect ... Solvency II is increasing in the United States. National Association of Insurance Commissioners=NAIC;Risk-based ...- Authors: Patricia Matson, Application Administrator
- Date: Jun 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management
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Enhancing Controls in Conjunction with GAAP LDTI
Enhancing Controls in Conjunction with GAAP LDTI This article reviews why financial reporting ... to actuaries. It also discusses the impact of LDTI on controls and the strategic decisions that insurers ...- Authors: Kathleen Kervick
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Enterprise Risk Management; Enterprise Risk Management>Governance; Financial Reporting & Accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
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PBA Corner
PBA Corner ... Feature article discussing the synergies between Principle Based Reserves and the NAIC’s Own Risk and Solvency ...- Authors: Karen Rudolph
- Date: Jun 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Annuities>Reserves - Annuities; Enterprise Risk Management; Financial Reporting & Accounting>Statutory accounting