Document library
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- Author:
- Life Office Taxation Working Party\; Keith Wild
Deferred tax in embedded values
Deferred tax arises because of timing differences in the recognition of items in the accounts and the tax computations, and may result in the recognition of either an asset or a liability in the accounts. U:\website\life_insurance\taxwp\TWP08-Deferred Tax ... read more >>
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- Author:
- Bruce Porteous Louise McCulloch Pradip Tapadar
- Source:
- Insurance Risk, April 2003
An approach to economic capital for financial services firms
What is economic capital, and how can it be both used and calculated? XX RISK APRIL 2003 WWW.RISK.NET Aprecise definition of economic cap-ital is hard to find, even though itis often referred to in risk and finance literature, including the new ... read more >>
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- Author:
- Peter Clark; Peter Hinton; Erica Nicholson; Liam Storey; Gary Wells; Martin White
- Source:
- Sessional meeting paper
The implication of fair value accounting for general insurance companies
The implementation of the International Accounting Standards Board's (IASB's) Draft Statement of Principles (DSOP) will require fundamental changes to the statutory financial reporting by insurance companies. This paper sets out to discuss the key issues ... read more >>
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- Author:
- Corporate Bonds Working Party, Pensions Board
Essentials of corporate bonds for pensions actuaries report
This report was prepared under the auspices of the Investment Committee of the Pensions Board of the Actuarial Profession. It is aimed at actuaries working in the pensions field and who wish to increase their knowledge of the UK corporate bond market. ... read more >>
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- Author:
- Pensions Board
GN19: Retirement benefit schemes - winding-up and scheme asset deficiency. Version 4.2. Track changes version
Shows the track changes between versions 4.1 and 4.2. It is not part of the Manual of Actuarial Practice MAP/GN19 V4.21 B19.1 GN19: Retirement Benefit Schemes - Winding-up and Scheme Asset Deficiency Classification Practice Standard Application The ... read more >>
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- Author:
- Faculty of Actuaries Students Society
Current topics 2003 (FASS) (accompanying slides)
Comparison of Indices (31 Dec 2002 = ... read more >>
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- Author:
- Faculty of Actuaries Students Society
Current topics 2003 (FASS)
Current Topics 2003 Presented to the Faculty of Actuaries Students Society on 10th March 2003 2 Contents Introduction 3 Section 1: Investment 4 • 2002: The year in review 4 • 2002: The year in graphs 7 • 2003: The year ahead 7 • ... read more >>
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- Author:
- Faculty of Actuaries Students Society
- Source:
- FASS paper
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- Author:
- Mark Harris; Anne-Marie Southall
- Source:
- Pensions Convention 2003
Trustee effectiveness (slides)
1 2003 Pensions Convention Trustee effectiveness Mark Harris Anne-Marie Southall 1 - 3 June Grand Hotel, Brighton Agenda n Corporate governance environment n Pressures on trustees n Current levels of reassurance n Trustee effectiveness n Trustee ... read more >>