Wednesday 22 May 2013
11A
11B
Unbundling
Sweep issues - Substantive issues in Board members - comments on pre-ballot draft
10
10A
10B
10C
Policyholder participation rights
Working draft of chapter 6 of the discussion paper
Policyholder participation rights: Example
Letter from the European CFO Forum, the Group of North American Insurance Enterprises and four major Japanese life insurers
5 - 5B
5C
5D
5E
Insurance Contracts
Comparison of Board conclusions and industry proposals
Project update from IASB website
Cover note to examples
12A-C
12D-F
12G-H
Cover Note/Reporting changes in insurance liabilities/Investment contracts: comparison of IAS 39 and IAS 18 with tentative conclusions for Phase II
A portfolio basis for measurement?/Unbundling: should it be prohibited?/Policyholder participation rights
Universal Life Contracts
8-8B
Insurance Contracts (Phase II)
6D
6A
6B
6C
Presentation by the International Actuarial Association
Outline of CEIOPS� structure and work on the Solvency II project
Solvency II: Valuation of Technical Provisions
IAIS Second Liabilities Paper
4
4A-C
4D-F
4G-I
Overview of papers for this meeting
Universal life contracts; Unit-linked and index-linked payments; Credit characteristics of insurance liabilities
Reinsurance; Overview of relevant FASB projects; Salvage and subrogation
Business combinations and portfolio transfers; Policyholder participation rights; Changes in insurance liabilities
7-7A
7B-D
7E-G
Overview of papers/Measurement Attribute
Unit of Account/Unbundling/Universal Life Contracts
Unit-linked and Index-linked Payments/Profit Margins/Credit Characteristics of Insurance Liabilities
7
7A-C
7D-F
7G-I
Policyholder Partnership Rights
Estimating Cash Flows
Discount Rates
10A-C
10D
10G-H
Contractual cash flows
Summary of possible accounting approaches
Insurance contracts (phase II)
3
9A,E,G
9B
9C
9D
9F
Cancellation and renewal options in insurance contracts
Life insurance accounting models
Life insurance - Accounting approaches summary table
Life insurance Summary of calculations
Life insurance Explanation of examples
Life insurance Summary of Phase II principles
Insurance and Reinsurance linked securities
2
Renewals
Risk transfer for Insurance and Reinsurance in US GAAP
4A,4B,4F
4C
4D
4E
Non-life Overview
Non-life discounting, risk and uncertainty, estimation techniques
Non-life overview of possible accounting approaches
Non-life - explanations of possible approaches in 4E
Non-life - illustrations of possible approaches
3A
ES
5
Non-life overview
Non-life accounting in Australia
Non-life in Canada - use of discounting and risk margins
Non-life in Canada - use of discounting and risk margins (E&Y paper)
Financial guarentees and credit insurance
8
Financial guarentees
12
13
Overview of Educational sessions
CAS - Non-life discounting and risk margins
CAS - Non-life discounting and risk margins (conclusion)
E&Y - Non-life impact of fair value accounting framework for US
GNAIE - Non-life acturial and business issues
PWC/ CAS - Non-life discounting and risk adjustments
Tillinghast/ CAS - Non-life fair value of claim liabilities
GIAJ - Non-life accounting
4,4C
Project Plan
Educational session - IAA - Non-life Claims liability
11A-11B
Insuring credit risk, Financial guarentees
Recognition and measurement - with Examples
1
Supp
3A-3L
Insurance Contracts Phase 1
Supplement
Sweep Issues