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No-See-Ums
update describes it: “Variable fee approach for direct participation contracts “The IASB tentatively ... tentatively decided that, for insurance contracts with direct participation fea- tures, it would modify its gen- ...- Authors: Henry Siegel
- Date: Sep 2015
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise; Strategic Insight and Integration>Influence decisions
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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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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A Review of Root Cause in Insurer Insolvencies
liability; Life & Annuity, Health including long- term care (LTC); and Health cooperatives. Figure 1 Number ... circumstances. Some insurer insolvencies point to one primary causal driver, such as fraud. However, a majority ...- Authors: Veronika Cooper, David Heppen
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; External Forces & Industry Knowledge>General business skills; External Forces & Industry Knowledge>Internal forces and business performance; Professional Values>Practice expertise
- Publication Name: The Financial Reporter
- Topics: Finance & Investments
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Financial Reporting Section News March 2012
service contracts that provide service as their primary purpose, and that meet all of the following criteria: ... benefits, including participating features, and direct expenses, including acquisition costs. Inflows ...- Date: Mar 2012
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Technical Skills & Analytical Problem Solving>Process and technique refinement
- 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 Financial Reporting Standards [IFRS]
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Insights into Life PBR Emerging Practices
principle-based reserve (PBR) practices. Forty direct writers and reinsurers with 80 percent market ... Report, 2nd Quarter, 2018 shows IUL sales with a primary pric- ing objective of death benefit, guaranteed ...- Authors: Kevin Carr, Andrew Radel, Chris Whitney
- Date: Dec 2018
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Influence decisions; Strategic Insight and Integration>Strategy development
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting
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frn-2012-iss88
service contracts that provide service as their primary purpose, and that meet all of the following criteria: ... benefits, including participating features, and direct expenses, including acquisition costs. Inflows ...- Date: Feb 2012
- Publication Name: The Financial Reporter
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Impacts of AG 48
AG 48, which prescribes the Required Level of Primary Security based on the Actuarial Method, a modified ... VM-20, and the asset classes that can be held as Primary Security. ACTUARIAL GUIDELINE 48 On Dec. 16, 2014 ...- Authors: Francis Rahil, Keith Bucich, John Shaw
- Date: Dec 2015
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition; Technical Skills & Analytical Problem Solving>Process and technique refinement
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Statutory accounting
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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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The Financial Reporter
than to hold assets that are primarily for the direct or indirect benefit or use of the insurer or its ... an answer. The answer is Section members. If we care, we have to get involved. Learn about the issues ...- Authors: Richard H Browne, Stanton L Cole, Larry M Gorski, Mike Lombardi, Thomas Nace, Kevin E Palmer, Shirley Hwei-Chung Shao, Barry L Shemin, S Michael McLaughlin
- Date: Sep 2000
- Publication Name: The Financial Reporter
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Financial Reporter
jurisdictions rep- resenting close to 72 percent of “2008 Direct Premiums” have enacted versions of the new Standard ... companies were represented in the call, including direct insurers, reinsurers and consulting firms. During ...- Authors: Society of Actuaries
- Date: Mar 2016
- Publication Name: The Financial Reporter