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  • Fully Reinsured Business: Are the Financial Implications Neutralized, Or Not?

    Fully Reinsured Business: Are the Financial Implications Neutralized, Or Not? The article investigates the reasons behind non-zero financial implications for fully reinsured businesses within the ...

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    • Authors: Tianchi (Paul) Zhang, Ryan Kiefer
    • Date: Nov 2024
    • Competency: Results-Oriented Solutions; Strategic Insight and Integration; 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]; Reinsurance>Financial reporting for reinsurance; Reinsurance>Life reinsurance; Reinsurance>Reserving - Reinsurance
  • Adjusted (Non-GAAP) Earnings Under LDTI

    Adjusted (Non-GAAP) Earnings Under LDTI Adjusted earnings has long been a fundamental KPI for investors to assess the core financial performance of a company. As a non-GAAP measure, there is a ...

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    • 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
  • Model Validation and Common LDTI Validation Observations

    Model Validation and Common LDTI Validation Observations The introduction and effective application of US GAAP LDTI have increased the scrutiny of those reviewing the updated financial results.

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    • Authors: Xin Cheng Zheng (Jack)
    • Date: Jan 2024
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints

    Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints As an addendum to a July 2022 article, this article restates the formulas then presented for a framework to measure the ...

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    • 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
  • 2024-impact-session-3k

    The Smaller Insurance Company/Chief Actuary Forum presents a unique format for focusing on issues faced by actuaries in leadership positions or actuaries supporting the Chief Actuary. By ...

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    • Authors: Society of Actuaries
    • Date: May 2025
    • Topics: Actuarial Profession; Financial Reporting & Accounting; Modeling & Statistical Methods
  • Income Volatility Under LDTI

    Income Volatility Under LDTI This article is aimed to cover the following: 1) Provides an assessment of income volatility under Long Duration Targeted Improvements (LDTI) for several key types of ...

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    • Authors: Bruce Rosner
    • Date: Feb 2021
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Reserves - Life Insurance; Life Insurance>Term life; Life Insurance>Universal life
  • 2023-esg-sustainability-primer

    The topics of ESG (Environmental, Social & Corporate Governance) and sustainability are an increasing area of focus for insurance companies, and thus actuaries. This webcast provides a primer ...

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    • Authors: Graham Hall, Mark Spong
    • Date: Nov 2023
    • Competency: External Forces & Industry Knowledge
    • Topics: Actuarial Profession; Financial Reporting & Accounting; Global Perspectives; Modeling & Statistical Methods; Public Policy; Environment
  • Individual Life Insurance Mortality Improvement Scale Recommendation – for Use with AG 38 and VM 20 - 2018

    Individual Life Insurance Mortality Improvement Scale Recommendation – for Use with AG 38 and VM 20 - 2018 Recommendation for a set of improvement factors to be used in conjunction with the 2008 ...

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    • Authors: Society of Actuaries
    • Date: Oct 2018
    • Competency: External Forces & Industry Knowledge
    • Topics: Experience Studies & Data>Mortality; Financial Reporting & Accounting>Statutory accounting; Life Insurance
  • 2023-impact-session-9b

    Much has been published about the increased financial statement volatility under U.S. GAAP Long Duration Targeted Improvements (LDTI). Discover more about tools and techniques that actuaries and ...

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    • Authors: Society of Actuaries
    • Date: Jun 2024
    • Topics: Finance & Investments; Financial Reporting & Accounting; Life Insurance
  • 2023-impact-session-1k

    Dive into Risk-Based Capital concepts and learn about regulatory updates that have recently been implemented, as well as future updates under development. Come examine reinsurance solutions and ...

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    • Authors: Society of Actuaries
    • Date: Jun 2024
    • Topics: Financial Reporting & Accounting; Reinsurance