Document library

PDF file icon
Author:
Life Office Taxation Working Party\; Paul Turnbull

Loan relationships and the taxation of derivatives

This article outlines the definition of loan relationships and how taxation of these assets is relevant to the regime for taxing derivatives. Loan relationships and the taxation of derivatives Actuarial Profession Life Office Taxation Working Party ... read more >>

PDF file icon
Author:
Life Office Taxation Working Party

Life insurance tax changes, January 2003

On 23rd December 2002 the Inland Revenue issued a press release announcing a number of proposed changes to life tax. Life Insurance Tax Changes Actuarial Profession Life Office Taxation Working Party January 2003 On 23rd December the Inland ... read more >>

PDF file icon
Author:
Life Office Taxation Working Party\; Matthew Taylor

Guaranteed equity bonds

Guaranteed equity bonds taxation: heads, they win\; tails, you lose! Guaranteed Equity Bonds Actuarial Profession Life Office Taxation Working Party January 2002 GEB taxation: heads, they win; tails, you lose! In June 2001 the Special Commissioners, ... read more >>

PDF file icon
Author:
Life Board

GN2: Financial condition reports. Version 1.1 [adopted by BAS on 19 May 2006]

This life insurance Guidance Note has been adopted by the Board for Actuarial Standards. The latest version is available on the <a href\="http://www.frc.org.uk/bas/actuarial/index.cfm" target\="external">BAS website</a>. MAP/GN2 V1.1 B2.1 ... read more >>

PDF file icon
Author:
Life Board

GN8: Additional guidance on valuation of long-term insurance business. Version 7.0

This life insurance Guidance Note has been adopted by the Board for Actuarial Standards. The latest version is available on the <a href="http://www.frc.org.uk/bas/actuarial/index.cfm" target="_external">BAS website</a>. MAP/GN8 V7.0 B8.1 GN8: ... read more >>

PDF file icon
Author:
Colin Weir
Source:
Younger Members' Convention 2002

Life with new regulations (slides)

Regulation 1 abcd The Younger Members Convention � Life With New Regulations Colin J Weir Contents n Prudential Regulation n What it means for Actuaries n What it means for Products Contents? n Prudential Regulation? n What it means for ... read more >>

PDF file icon
Author:
Matt Saker
Source:
Younger Members' Convention 2002

Fair value (slides)

Financial statements; Accounting standards; Valuation method; Insurance companies 1 The Younger Members Convention Fair value 2-3 December 2002 The De Vere Daresbury Park Hotel, Warrington, Cheshire Agenda • A brief update on International ... read more >>

PDF file icon
Author:
Michael White
Source:
Younger Members' Convention 2002

Fair values - FRS17 for insurance companies? (slides)

Accounting and auditing 1 abcd The Younger Members Convention 2-3 December 2002 The De Vere Daresbury Park Hotel, Warrington, Cheshire abcd Fair values – FRS 17 for insurance companies? Michael White, PricewaterhouseCoopers 3 December 2002 The De Vere ... read more >>

Microsoft PowerPoint file icon file icon
Author:
Matt Saker
Source:
Younger Members' Convention 2002

Fair value

Financial statements; Accounting standards; Valuation method; Insurance companies The Younger Members Convention Fair value 2-3 December 2002 The De Vere Daresbury Park Hotel, Warrington, Cheshire abcd Agenda A brief update on International ... read more >>

Microsoft PowerPoint file icon file icon
Author:
Michael White
Source:
Younger Members' Convention 2002

Fair values - FRS17 for insurance companies

Accounting and auditing The Younger Members Convention 2-3 December 2002 The De Vere Daresbury Park Hotel, Warrington, Cheshire abcd Fair values – FRS 17 for insurance companies? Michael White, PricewaterhouseCoopers 3 December 2002 The De Vere ... read more >>

Microsoft PowerPoint file icon file icon
Author:
Colin Weir
Source:
Younger Members' Convention 2002

Life with new regulations

Regulation The Younger Members Convention Life With New Regulations Colin J Weir abcd Contents Prudential Regulation What it means for Actuaries What it means for Products Contents? Prudential Regulation? What it means for Actuaries? What it ... read more >>

PDF file icon
Author:
Continuous Mortality Investigation

CMI Working paper 2. Response to the draft report 'A proposed interim basis for adjusting the 92 Series mortality projections for cohort effects and further commentary thereon

Continuous Mortality Investigation Mortality sub-committee Working Paper 2 Responses to the draft report entitled A proposed interim basis for adjusting the “92” Series mortality projections for cohort effects and further commentary thereon ... read more >>

PDF file icon
Author:
Continuous Mortality Investigation

About the Continuous Mortality Investigation working papers

On occasions, the CMI needs to quickly report developments in the experiences it monitors or to report on work in progress. The Executive Committee of the CMI now intends that this should be done via 'Working papers'. These will not necessarily be ... read more >>

PDF file icon
Author:
Continuous Mortality Investigation

CMI Working paper 1. An interim basis for adjusting the 92 series mortality projections for cohort effects

The rate of improvement in male pensioner mortality since the publication of the 92 series tables has been significantly faster than anticipated in the projection factors that formed part of those tables. Given this the CMI has further analysed the ... read more >>

Microsoft Excel file icon file icon
Author:
Continuous Mortality Investigation
Source:
CMI Working paper 1

Cohort improvement factors

CMI Working paper 1. An interim basis for adjusting the 92 series mortality projections for cohort effects. Long Cohort Annual Imp Calendar ... read more >>

Microsoft Excel file icon file icon
Author:
Continuous Mortality Investigation
Source:
CMI Working paper 1

Assured lives spline graduation

CMI Working paper 1. An interim basis for adjusting the 92 series mortality projections for cohort effects. Smooth rates - mx Calendar ... read more >>

Microsoft Excel file icon file icon
Author:
Continuous Mortality Investigation
Source:
CMI Working paper 1

Assured lives crude rates

CMI Working paper 1. An interim basis for adjusting the 92 series mortality projections for cohort effects. Crude Deaths Cohort analysis - Investigation 01, males, all medical statuses combined, all smoker statuses combined, all durations combined - ... read more >>

Microsoft Excel file icon file icon
Author:
Continuous Mortality Investigation
Source:
CMI Working paper 1

All office male pensioner spline graduation

CMI Working paper 1. An interim basis for adjusting the 92 series mortality projections for cohort effects. Smooth rates - mx Calendar ... read more >>

Microsoft Excel file icon file icon
Author:
Continuous Mortality Investigation
Source:
CMI Working paper 1

All office male pensioner lives crude rates

CMI Working paper 1. An interim basis for adjusting the 92 series mortality projections for cohort effects.  Crude Deaths Investigation 31 - Life Office Pensioners (normal) - all durations combined, males, ... read more >>

Microsoft Excel file icon file icon
Author:
Continuous Mortality Investigation
Source:
CMI Working paper 1

Loyal office male pensioner lives crude rates

CMI Working paper 1. An interim basis for adjusting the 92 series mortality projections for cohort effects.  Male ... read more >>