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Research & Resources
Analysis of Asset Spread Benchmarks–This report examines various benchmarks for analyzing option adjusted spreads of the major fixed income asset classes of life insurance companies.
Financial Reporting For Insurance Contracts Under Possible Future International Accounting Standards
This report
presents modeling results of the possible impact of the IASB's preliminary views of accounting for insurance contract
liabilities on certain U.S. life and health insurance products.
Z–Factor Analysis Under A Principles–Based Approach For U.S. Life Insurance Products–This research examines the Z–Factor methodology being considered by AAA's Life Reserves Work Group for measuring margins for uncertainty utilized in estimating reserves under a principles–based approach.
Market–Consistent Valuations of Life Insurance Business: The U.K. Experience–This research examines the experience of U.K. life insurers in meeting new valuation requirements based on a market–consistent approach.
Financial Statement Disclosure: The
Needs and Practices Related to Financial Risk—This research
examines the financial statement disclosure practices of 25 major life insurance
companies, the extent to which these practices are standardized and the relative
value to the investment analyst community.
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