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Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective September 30, 2023, and Applicable to Valuations with Effective Dates on or after September 30, 2023, and no later than June 29, 2024
The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at September 30, 2023, and recommended to the AGC assumptions for hypothetical wind-up and solvency valuations for valuations with effective dates on or after September 30, 2023 […]
Guidance on Fairness Opinions Required Under the Insurance Companies Act
The Insurance Companies Act (ICA) includes governance requirements for directors of a company with respect to dividend policies for participating policyholders, management of participating accounts and discretionary management of adjustable policies. The same legislation imposes on Appointed Actuaries the requirement […]
Dividend Determination for Participating Policies
Section 2700 of the Standards of Practice (SOP) – Policyholder Dividend Determination sets out expectations for actuarial reports on policyholder dividends. An educational note to support this section of the SOP was published in 2014, and this note is now […]
Educational Note: 2023 Guidance to the Appointed Actuary and Valuation Actuaries of Property and Casualty Insurers
Educational Note: Guidance for the 2023 Valuation of Insurance Contract Liabilities of Life Insurers
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance to actuaries in several areas affecting the valuation of the 2023 year-end insurance contract liabilities and other responsibilities of valuation actuaries of life insurers. […]