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Mortality improvements by socio-economic circumstances, discussion paper

This paper was presented at a sessional research meeting at Staple Inn Hall, London, on 24 September 2012. Mortality improvements by socio-economic circumstances in England (1982 to 2006) A discussion paper BY J.L.C. LU, W. WONG, AND M. BAJEKAL ... read more >>

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Author:
T.Z. Sithole, S. Haberman, R.J. Verrall
Source:
Sessional Research Discussion Paper 20 June 2011

Second international comparative study of mortality tables for pension fund retirees

This paper contains an update to the study carried out by Verall et al. (2006a, 2006b).  It examines the mortality assumptions used in the valuation of pension liabilities in a number of different countries.  The results are considered in ... read more >>

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Author:
T. Z. Sithole, R.J. Verrall, S. Haberman
Source:
Sessional Research Background Paper

Second International Comparative Study of Mortality Tables for Pension Fund Retirees

This study, which is an update and extension of an original study by Verall et al., CASS  (2005), aims to compare, separately the current mortality and the assumed future improvements in Austrailia, Austria, Belgium, Canada, Denmark, ... read more >>

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Author:
IFRS Working Party
Source:
Sessional research discussion paper

Insurance accounting: a new era?

Insurance accounting has for many years proved a challenging topic for standard setters, preparers and users, often described as a 'black box'.  Will recent developments, in particular the July 2010 Insurance Contracts Exposure Draft, hearald a new ... read more >>

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Author:
Chris O'Brien
Source:
Sessional Research Paper

Equity between with-profits policyholders and shareholders

This paper considers equity, or fairness, as being based on with-profits life insurers acting in accordance with their contracts. Equity between with-profits policyholders and shareholders A discussion paper By C.D. O’Brien Presented to the ... read more >>

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Author:
C.A. Cowling, R. Frankland, R.T.G. Hails, M.H.D. Kemp, R.L. Loseby, J.B. Orr and A.D. Smith
Source:
Sessional research paper

Developing a framework for the use of discount rates in actuarial work

The Management Board of the UK Actuarial Profession is undertaking a thought leadership cross-practice research project on the use of discount rates by UK actuaries.  The timing for this research is particularly appropriate as there is a convergence ... read more >>