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Measuring Impact of Reinsurance on Earnings under IFRS 17
stable and predictable earning trajectory becomes a primary focus within the industry. However, it’s important ... report reinsurance contracts separately. Similar to direct business, the sources of IFRS 17 earnings 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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2022-impact-session-6h
IFRS 17 will be effective as of 1 Jan 2023 and ... provide opportunities as well as challenges to both Direct Writers and Reinsurers across the insurance industry ...- Authors: Society of Actuaries
- Date: Sep 2023
- Topics: Enterprise Risk Management; Financial Reporting & Accounting; Reinsurance
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Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints
framework to measure the reinsured portion of a direct loss from capping a net premium ratio or flooring ... reinsurance. Framework Formulas To measure the direct liability before flooring: To measure the net liability ...- 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
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2022-life-session-5d
Long-duration targeted improvements ... (LDTI) will have unique consequences for long-term care and disability income. Discuss how to address these ...- Authors: Society of Actuaries
- Date: Mar 2023
- Topics: Financial Reporting & Accounting; Health & Disability; Long-term Care
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Adjusted (Non-GAAP) Earnings Under LDTI
the core business functions. It represents the primary activities that the company must successfully execute ... earnings for disability income (DI) and long-term care (LTC) writers. Several large life writers experienced ...- Authors: Maya Perelman , Ben Hanley, Gene Paul Del Castillo San Valentin (Paul)
- Date: Sep 2023
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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New ISSB Disclosure Standards for Climate-Related Risks and Sustainability-related Financial Information
should be designated as the lead researcher and primary contact. The person submitting the proposal must ... includes all projects that had a survey as their primary component. The 33rd-66th percentile project costs ...- Date: Sep 2023
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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Primer on Investment-Related Regulatory Approaches for Banking versus Insurance Industries
should be designated as the lead researcher and primary contact. The person submitting the proposal must ... includes all projects that had a survey as their primary component. The 33rd-66th percentile project costs ...- Date: Sep 2023
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting
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Governance of Principle-Based Reserves
(QA), who is designated by each company to take primary responsibility for the PBR valuation. But it’s ... maintaining a robust valuation process—thus achieving a primary goal of PBR! Statements of fact and opinions expressed ...- Authors: Robert Leach
- Date: Sep 2023
- Competency: Professional Values
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy
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Negative IMR Considerations in a Higher Interest Rate Environment
Negative IMR Considerations in a Higher Interest Rate Environment Interest Maintenance ... with the NAIC Annual Statement Instructions. The primary purpose of IMR is to spread the effect that after-tax ...- Authors: Yuan Tao, Charles K Chacosky, Rey Malile
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
Embedded Volatility: Insight from Market Risk Benefit Roll-Forward In this article, we collected ... can also introduce some volatility because the direct policy MRB is based on the company’s credit rating ...- Authors: Su Su, Tina Guo, Yifeng Mu, Robert E Winawer
- Date: Nov 2023
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]