Document library
-
- Author:
- P D Needleman; T A Roff
- Source:
- British Actuarial Journal [BAJ] (1995) 1(4): 603-688
Asset shares and their use in the financial management of a with-profits fund
This paper describes current asset share techniques, examines alternative asset share philosophies and discusses practical issues associated with the calculations. Alternative approaches to smoothing payouts using asset shares are examined. A financial ... read more >>
-
GN1: Actuaries and long-term insurance business. Version 4.0
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>. Faculty and Institute ... read more >>
-
- Author:
- Faculty and Institute of Actuaries
GN8: Additional guidance for appointed actuaries and appropriate actuaries. Version 4.0
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">BAS website</a>. Faculty and Institute of ... read more >>
-
- Author:
- Life Board
GN23: Life insurance company takeovers. Version 1.0
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>. Faculty and Institute ... read more >>
-
- Author:
- Life Board
GN22: Disclosure - LAUTRO Rules. A - Commission and remuneration disclosure. B - Projections and appropriate charges disclosure. Version 1.0
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>. Faculty and Institute ... read more >>
-
- Author:
- O'Brien, C D
- Source:
- Journal of the Institute of Actuaries [JIA] (1995) 121: 285-361
Profit, capital and value in a proprietary life assurance company. A discussion paper
The paper first considers concepts of profit in economics, accountancy and the law relating to financial reporting. It then considers the nature of life assurance business and suggests the accounting standards appropriate to life assurance companies which ... read more >>