Financial Reporting
Life insurance and annuity topics that involve financial reporting, with an emphasis on GAAP and international issues.

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Financial Reporting Resources
NAIC Report
Valuation Task Force Presentation on Viability Analysis
Valuation Task Force presentation to the NAIC’s Life and Health Actuarial Task Force on viability analysis.
NAIC Report
Appendices on Viability Analysis from Valuation Task Force
Appendices A, A2, B, B2, C, and D of presentation to the NAIC’s Life and Health Actuarial Task Force on viability analysis.
Practice Note
Distribution of Policyholder Equity in a Demutualization
Life Financial Reporting Committee practice note regarding the distribution of policyholder equity in a demutualization.
Topics: Financial Reporting