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Accounting for Ceded Reinsurance under LDTI—A Fresh Look
(LDTI) will complicate the relationship between direct and ceded reinsurance accounting. In the September ... described above, direct and ceded reserves need to accrue on the same base—direct premiums. Cost of ...- Authors: Steven Malerich
- Date: Nov 2020
- Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Reinsurance>Reserving - Reinsurance
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European CFO Embedded Value Guidelines
information is supple- mentary to the company’s primary published financial statements (for example, U ... financial options and guarantees. This principle is a direct response to those concerns. This principle is ...- Authors: William R Horbatt
- Date: Dec 2004
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Finance & Investments>Embedded value; Financial Reporting & Accounting
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The Actuarial Opinion Model Regulation AOMRTakes Center Stage
toughest regulatory state). 2. Regulators — their primary objection was that a Section 7 reserve opinion ... requirements to measure liabilities for long-term care and non-cancelable disability. These products ...- Authors: Norman E Hill
- Date: Jun 2000
- Competency: External Forces & Industry Knowledge
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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Setting Ascribed Premiums for Market Risk Benefits under FASB Targeted Improvements
Contract: The contract holder has the ability to direct funds to one or more separate account investment ... Avoiding a GAAP equity restatement may be the primary con- sideration because many companies use return ...- Authors: Shaowei Yang, David Ruiz
- Date: Jun 2017
- Competency: Technical Skills & Analytical Problem Solving>Innovative solutions; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: 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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Impact On Term Product Pricing From IFRS 4 Phase II (Revised Exposure Draft) Reinsurance Contract Treatment
R einsurance contracts can be important for a direct life insurance company; they are used to transfer ... (IFRS) 4 (Exposure Draft June 2013) requires the direct insurance contract and reinsurance contract to ...- Authors: Yao Emily Zhang
- Date: Mar 2014
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance
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Bridging the GAAP: IFRS 17 and LDTI Differences Explored
Bridging the GAAP: IFRS 17 and LDTI Differences Explored This article discusses key considerations ... e., reserve remains zero and GAAP profits are a direct function of cash flows with the exception of DAC ...- Authors: Gregory Mackenzie, Tina Guo
- Date: Jul 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life
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Targeted Improvements—Illustrated Universal Life Earnings
amortized into assessments. Thus, they have no direct effect on DAC amortization. Their secondary effect ... Contract: The contract holder has the ability to direct funds to one or more separate account investment ...- Authors: Steven Malerich
- Date: Jun 2017
- Competency: Results-Oriented Solutions>Actionable recommendations; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life
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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 ...- 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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The Relationship of Mortality Projections and the Underlying Mortality Tables Used
and ultimate mortality table should be especially care- ful in setting their mortality assumptions. If ... of fluid- tested underwriting). Many companies (direct writers, as well as reinsurers) have reduced profit ...- Authors: Larry Warren
- Date: Sep 2002
- Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Experience Studies & Data>Mortality; Life Insurance>Pricing - Life Insurance
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Financial Reporter - March 2013
independence when the model owner also acts as a primary validator. Segregation of duties is of particular ... dictions that represent at least 75 percent of direct premiums to adopt the new Standard Valuation Law ...- Authors: Society of Actuaries
- Date: Mar 2013
- Publication Name: The Financial Reporter