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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 data from the companies’ roll-forward disclosures related to calendar years 2021 and 2022 on ...- 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]
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How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements?
How Does the Emerging Principle-based Reserving Framework for Non-variable Annuities Compare to Market Risk Benefits Under Long-duration Targeted Improvements? This article helps companies better ...- Authors: Ryan Laine, Sean Paul Abate, Ben Hanley, Gene Paul Del Castillo San Valentin (Paul), Angela McShane
- Date: Jun 2023
- Competency: External Forces & Industry Knowledge; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Statutory accounting; Life Insurance; Life Insurance>Reserves - Life Insurance
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A 30-Year Retrospective of Risk-Based Capital: How Effective Has it Been?
A 30-Year Retrospective of Risk-Based Capital: How Effective Has it Been? History of Life Insurance insolvencies and evolution of statutory reporting requirements and laws to enable improved ...- Authors: Errol Cramer
- Date: Aug 2025
- Competency: Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Finance & Investments>Asset liability management; Finance & Investments>Capital management - Finance & Investments; Finance & Investments>Investment strategy - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
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NAIC ORSA
NAIC ORSA The latest draft ORSA Guidance Manual was released on Oct. 14, 2011. An overview of the requirements from a qualitative, quantitative and governance perspective was provided in the ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
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The Risk Adjustment—Accounting Perspectives
The Risk Adjustment—Accounting Perspectives Actuaries are accustomed to considering how much conservatism is appropriate in their estimates, whether made for pricing or for mea- surement of ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>Actuarial theory in business context; Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Financial Reporter
Financial Reporter The September 2012 issue of the Financial Reporting Section’s newsletter, The Financial Reporter. 4294992265 09/18/2012 05:00:00 ...- Authors: Society of Actuaries
- Date: Sep 2012
- Publication Name: The Financial Reporter
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Report on the Los Angeles Meeting of the IAA
Report on the Los Angeles Meeting of the IAA Feature article discussing the happenings at the recent International Actuarial Association (IAA) meeting. ;; Financial reporting; International ...- Authors: James Milholland
- Date: Sep 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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PBA Corner
PBA Corner Feature article discussing the Life Actuarial Task Force (LATF) recent exposure of the National Association of Insurance Commissioners’ (NAIC) Valuation Manual. ;; Financial reporting; ...- 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
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Are YOU Ready? A PBA Implementation Guide
Are YOU Ready? A PBA Implementation Guide Readers are given an introduction to a PBA Implementation Guide for Life Products. Financial reporting;Principles-based approach=PBA 6442453187 12/01/2013 ...- Authors: Timothy Cardinal, Steven Stockman
- Date: Dec 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Investment strategy - Finance & Investments; Finance & Investments>Risk measurement - Finance & Investments
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Green...But No Envy
Green...But No Envy Chairman’s column discussing 2012 accomplishments and 2013 and plans for the Financial Reporting section. Accounting standards; Life insurance; Financial reporting; National ...- Authors: Matthew P Clark
- 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>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Life Insurance; Reinsurance>Financial reporting for reinsurance