Document library
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- Author:
- Pensions Board
GN48: Compliance review: Pensions. Version 2.1
PSD/GN48 V2.1 1 GN48: Compliance Review: Pensions MEMBERS ARE REMINDED THAT THEY MUST ALWAYS COMPLY WITH THE ACTUARIES’ CODE AND THAT GUIDANCE NOTES IMPOSE ADDITIONAL REQUIREMENTS UNDER SPECIFIC CIRCUMSTANCES. Classification Practice ... read more >>
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- Author:
- Vanessa Ingram
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- Current issues in pensions, 31 March 2010
Legal issues arising on closure to accrual
12/04/2010 1 Current issues in pensions Vanessa Ingram, Partner, Burness LLP © 2010 The Actuarial Profession www.actuaries.org.uk Legal issues arising on closure to accrual Legal issues arising on closure to accrual • Outline of legal issues - ... read more >>
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- Author:
- Paul Macro
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- Current issues in pensions, 31 March 2010
Pensions reform 2010
3/29/2010 1 Paul Macro – Towers Watson © 2010 The Actuarial Profession www.actuaries.org.uk Pensions Reform 2012 Pension Reform 2012: Agenda • Background • Details • NEST Pensions – Key Features • Implications and actions 1 Pensions Reform ... read more >>
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- Author:
- Paul Macro
- Source:
- Current Issues in Pensions, 31 March 2010
Pensions reform 2010
3/29/2010 1 Paul Macro – Towers Watson © 2010 The Actuarial Profession www.actuaries.org.uk Pensions Reform 2012 Pension Reform 2012: Agenda • Background • Details • NEST Pensions – Key Features • Implications and actions 1 Pensions Reform ... read more >>
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- Author:
- Vanessa Ingram
- Source:
- Current Issues in Pensions, 31 March 2010
Legal issues arising on closure to accrual
12/04/2010 1 Current issues in pensions Vanessa Ingram, Partner, Burness LLP © 2010 The Actuarial Profession www.actuaries.org.uk Legal issues arising on closure to accrual Legal issues arising on closure to accrual • Outline of legal issues - ... read more >>
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- Author:
- Gary Hibbard
- Source:
- Open forum: discounting pension cashflows for accounting valuation. 30 March 2010
Discounting pension cashflows for accounting valuations. Accounting themes
© 2010 The Actuarial Profession www.actuaries.org.uk Accounting network evening Gary Hibbard Discounting pension cashflows for accounting valuations Accounting themes 30 March 2010 Overview • The planned fundamental review of IAS19 • Some ... read more >>
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- Author:
- Martin Lowes
- Source:
- Open forum: discounting pension cashflows for accounting valuation. 30 March 2010
Comparison to other areas of accounting
© 2010 The Actuarial Profession www.actuaries.org.uk Comparison to Other Areas of Accounting Martin Lowes 30 March 2010 Treatment of comparable liabilities Fair Value Most comparable assets/liabilities Pensions Some financial instruments Mark to ... read more >>
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- Author:
- Chinu Patel
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- Open forum: discounting pension cashflows for accounting valuation. 30 March 2010
Pensions are different from insurance. Should that matter in accounting?
© 2010 The Actuarial Profession www.actuaries.org.uk Open Forum: Discounting pension cashflows for accounting valuations Chinu Patel Pensions are different from insurance Should that matter in accounting? 30 March ... read more >>
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- Author:
- Cliff Speed
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- Open forum: discounting pension cashflows for accounting valuation. 30 March 2010
Discount rate project: should discount rates differ?
© 2010 The Actuarial Profession www.actuaries.org.uk Accounting network evening Cliff Speed Discount rate project: Should discount rates differ? 30 March 2010 1 Research project on discount rates • Why commissioned? – Discount rates are the heart of ... read more >>
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- Author:
- Cliff Speed
- Source:
- Open forum: discounting pension cashflows for accounting valuation. 30 March 2010
Discount rate project: should discount rates differ?
© 2010 The Actuarial Profession www.actuaries.org.uk Accounting network evening Cliff Speed Discount rate project: Should discount rates differ? 30 March 2010 1 Research project on discount rates • Why commissioned? – Discount rates are the heart of ... read more >>
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- Author:
- Chinu Patel
- Source:
- Open forum: discounting pension cashflows for accounting valuation. 30 March 2010
Pensions are different from insurance. Should that matter in accounting?
© 2010 The Actuarial Profession www.actuaries.org.uk Open Forum: Discounting pension cashflows for accounting valuations Chinu Patel Pensions are different from insurance Should that matter in accounting? 30 March ... read more >>
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- Author:
- Gary Hibbard
- Source:
- Open forum: discounting pension cashflows for accounting valuation. 30 March 2010
Discounting pension cashflows for accounting valuations. Accounting themes
© 2010 The Actuarial Profession www.actuaries.org.uk Accounting network evening Gary Hibbard Discounting pension cashflows for accounting valuations Accounting themes 30 March 2010 Overview • The planned fundamental review of IAS19 • Some ... read more >>
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- Author:
- Martin Lowes
- Source:
- Open forum: discounting pension cashflows for accounting valuation. 30 March 2010
Comparison to other areas of accounting
© 2010 The Actuarial Profession www.actuaries.org.uk Comparison to Other Areas of Accounting Martin Lowes 30 March 2010 Treatment of comparable liabilities Fair Value Most comparable assets/liabilities Pensions Some financial instruments Mark to ... read more >>
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- Author:
- Ronnie Bowie; Charles Cowling; Chris Daykin; Chinu Patel
- Source:
- Open Forum: Discount Rates, 23 March 2010
Discount rates forum, 23 March 2010. Complete set of slides
The aims of this cross-practice team are to: analyse current practice on discount rates; describe how and why risk is included in discount rates; develop a common language and framework to describe current practice; consider options for reducing diversity ... read more >>
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- Author:
- Andrew Cairns
- Source:
- Mortality and longevity seminar, 17 March 2010
Modelling multi-population mortality with cohort effects
1 MODELLING MULTI-POPULATION MORTALITY WITH COHORT EFFECTS Andrew Cairns Heriot-Watt University, Scotland and The Maxwell Institute, Edinburgh Joint work with David Blake, Kevin Dowd, Guy Couglan and Marwa Khalaf-Allah 2 Plan † ... read more >>
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- Author:
- Matthew Edwards
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- Mortality and longevity seminar, 17 March 2010
Grouping postcodes by mortality. What are the challenges?
3/4/2010 1 Mortality and longevity seminar longe semina Matthew Edwards G i t d b t lit © 2010 The Actuarial Profession www.actuaries.org.uk roup ng pos co es y mor a y What are the challenges? Contents • Introduction • Data and ... read more >>
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- Author:
- Andrew Gaches
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- Mortality and longevity seminar, 17 March 2010
Emerging insights from Club Vita
3/16/2010 1 Mortality and longevity seminar Andrew Gaches © 2010 The Actuarial Profession www.actuaries.org.uk Emerging insights from Club Vita 17 March 2010 Agenda Brief recap • Predictors of longevity in pension scheme data • High level trends in ... read more >>
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- Author:
- Ashley Kanter; Joseph Lu
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- Mortality and longevity seminar, 17 March 2010
An uncertain baseline: credibility of mortality experience
16/03/2010 1 Mortality and Longevity Seminar Joseph Lu & Ashley Kanter 2010 © 2010 The Actuarial Profession www.actuaries.org.uk An uncertain baseline: Credibility of mortality experience Agenda •The need to quantify uncertainty of mortality ... read more >>
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- Author:
- Les Mayhew; David Smith
- Source:
- Mortality and longevity seminar, 17 March 2010
Whither human survival - the shape of things to come
3/16/2010 1 Mortality and longevity - making financial sense of the highly uncertain ~March 2010 © 2010 The Actuarial Profession www.actuaries.org.uk Whither human survival ~ The shape of things to come Les Mayhew and David Smith ~ Cass Business ... read more >>
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- Author:
- Daniel Ryan
- Source:
- Mortality and longevity seminar, 17 March 2010
New possibilities in moving from individual patient records to assumption setting
3/18/2010 1 Mortality and longevity seminar Daniel Ryan, Towers Watson © 2010 The Actuarial Profession www.actuaries.org.uk New possibilities in moving from individual patient records to assumption setting 17 March (London); 25 March (Leeds) Overview ... read more >>