ED5 � Insurance Contracts

Comment letter index

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CL 127Abbey (UK)
CL 14Abbott, William (UK)
CL 33Accounting Standards Board (ASB) (UK)
CL 11Accounting Standards Board of Japan (Japan)
CL 133Accounting Standards Executive Committee (AcSEC) of the American Institute of Certified Public Accountants (USA)
CL 54Actuarial Association of Austria (Austria)
CL 21Actuarial Profession, The (UK)
CL 76Allianz AG (Germany)
CL 92American Academy of Actuaries (US)
CL 74[Joint Response]
American Council of Life Insurers
Austrian Insurance Association
German Insurance Association
Life Insurance Association of Japan
National Association of Independent Insurers (USA)
National Association of Mutual Insurance Companies (USA)
Reinsurance Association of America
CL 72American Council of Life Insurers (US)
Additional information provided by the American Council of Life Insurers and the International Actuarial Association (CL 107)
ACLI/ IAA � first report on joint project (10 March 2003)
ACLI/ IAA � second report on joint project (3 June 2003)
ACLI/ IAA � final supplement to second report on joint project (Revised - August 2003)
Memorandum from Paul McCrossan concerning the supplement [CL 72C] (August 2003)
CL 123Amlin (UK)
CL 129Arias Actuarios S.L.
CL 45Asahi Mutual Life Insurance Company (Japan)
CL 71Association of British Insurers (UK)
CL 20Association of European Cooperative and Mutual Insurers (ACME) (Belgium)
CL 36Association of Financial Guaranty Insurers (USA)
CL 125Association of Dutch Insurers (Netherlands)
CL 109[Joint Response]
Association pour la participation des entreprises fran�aises � l'harmonisation comptable internationale (ACTEO)
Mouvement des Entreprises de France (France)
CL 96Australian Accountants & Actuaries Liaison Committee (Australia)
CL 65Australian Accounting Standards Board (AASB) (Australia) [Draft]
CL 8Aviva Plc (UK)
CL 98Basel Committee on Banking Supervision
CL 43BHP Billiton (Australia)
CL 31British Bankers' Association (BBA) (UK)
CL 113[Joint Response]
Canadian Institute of Actuaries (CIA)
Canadian Life and Health Insurance Association (CLHIA)
Canadian Life and Health Insurance Compensation Corporation (CompCorp)
Insurance Accounting Task Force of the Canadian Accounting Standards Board
Insurance Bureau of Canada (IBC)
Office of the Superintendent of Financial Institutions (OSFI)
CL 61Chamber of Auditors of the Czech Republic
CL 64Comit� Europ�en des Assurances
CL 35Conseil National de la Comptabilit� CNC (France)
CL 81Co-operative Insurance Society Limited (CIS) (UK)
CL 51Council on Corporate Disclosure and Governance (CCDG) (Singapore)
CL 46Dai-ichi Mututal Life Insurance Company (Japan)
CL 67Danish Bankers Association (Denmark)
CL 86Danish Financial Supervisory Authority (Denmark)
CL 28Danish Insurance Association (Denmark)
CL 60Deloitte (International)
CL 128Dutch Health Insurers (Netherlands)
CL 124Ernst & Young (International)
CL 77Estonian Financial Supervisory Authority (Estonia)
CL 117European Banking Federation (EBF) & the European Savings Banks Group (ESBG)
CL 79European Financial Reporting Advisory Group (EFRAG)
CL 13F Hoffmann-La Roche (Switzerland)
CL 25Federal Financial Supervisory Authority - BaFin (Germany)
CL 132F�d�ration des Experts Comptables Europ�ens (FEE)
CL 23F�d�ration Fran�aise des Soci�t�s d'Assurances (FFSA) (France)
CL 40Federation of Finnish Insurance Companies (Finland)
CL 1Financial Reporting Standards Board (FRSB) (New Zealand)
CL 1A-- Additional comments
CL 80Financial Services Authority (Finansinpektionen) (Sweden)
CL 80A-- Additional comments
CL 29Foreningen af Statsautoriserede Revisorer (FSR) (Denmark)
CL 102F�reningen Auktoriserade Revisorer FAR (Sweden)
CL 12Forum of European Insurers
CL 47Fukoku Mutual Life Insurance Company (Japan)
CL 101Gecalux Group (Luxembourg)
CL 41General Insurance Association of Japan (Japan)
CL 130German Accounting Standards Committee (DRSC) (Germany)
CL 56German Actuarial Society (Germany)
CL 69German Insurance Association (Germany)
CL 108Global Financial Reporting Advocacy Committee (GFRAC) of the Association for Investment Management and Research (AIMR)
CL 15Groupe Consultatif Europ�en
CL 93Hepp, John, University of Wisconsin at Madison (US)
CL 2Holcim Group Ltd (Switzerland)
CL 9Holiday, Susan (UK)
CL 111Hong Kong Society of Accountants (Hong Kong)
CL 55Hoshino, Masahiro (Japan)
CL 37Industrie-Holding (Switzerland)
CL 110Institut der Wirtschaftspr�fer (IDW) (Germany)
CL 99Institute of Actuaries of Australia (IAAust) (Australia)
CL 42Institute of Actuaries of Japan (IAJ) (Japan)
CL 97Institute of Certified Public Accountants in Israel (ICPAI) (Israel)
CL 83Institute of Chartered Accountants in & Wales (UK)
CL 18Institute of Chartered Accountants in Ireland (Ireland)
CL 68Instituto de Contabilidad y Auditoria de Cuentas (Spain)
CL 22Insurance Council of Australia (Australia)
CL 38International Accounting Standards Working Group (IASWG) of the National Association of Insurance Commissioners (NAIC) (USA)
CL 107[Draft]International Actuarial Association (IAA)
CL 112International Association of Insurance Supervisors (IAIS)
CL 114International Organization of Securities Commissions (IOSCO)
CL 63Istituto per la Vigilanza sulle Assicurazioni private e di Interesse Collettivo (ISVAP) (Italian Supervisory Authority) (Italy)
CL 100Japanese Institute of Certified Public Accountants (JICPA) (Japan)
CL 104KPMG International
CL 87Kredittilsynet (Norway)
CL 115Legal & General Group plc (UK)
CL 5Life Insurance Actuarial Standards Board (Australia) [comments on AASB ED122]
CL 49Life Insurance Association of Japan (Japan)
CL 19Littlejohn Frazer Chartered Accountants (UK)
CL 75Lloyd�s (UK)
CL 89London Investment Banking Association (LIBA) (UK)
CL 131London Society of Chartered Accountants (LSCA) (UK)
CL 7Malaysian Accounting Standards Board (Malaysia)
CL 48Marillion (Russia)
CL 57Meiji Life Insurance Company (Japan)
CL 62Mitsui Mutual Life Insurance Association (Japan)
CL 32Nationwide Building Society (UK)
CL 116New York State Society of Certified Public Accountants (NYSSCPA) (USA)
CL 95New Zealand Securities Commission (New Zealand)
CL 44Nippon Life Insurance Company (Japan)
CL 82Norsk RegnskapsStiftelse - Norwegian Accounting Standards Board (Norway)
CL 94Novartis International AG (Switzerland)
CL 122Old Mutual (UK)
CL 3Organismo Italiano di Contabilit� (OIC) (Italy)
CL 103PricewaterhouseCoopers (International)
CL 118Prudential (UK)
CL 59Raad voor de Jaarverslaggeving (Council for Annual Reporting) (Netherlands)
CL 85RAC Plc (UK)
CL 84Royal & Sun Alliance (UK)
CL 34Royal Association of Belgian Actuaries (Belgium)
CL 17Santam Ltd (South Africa)
CL 4Skandia (Sweden)
CL 120Soci�t� G�n�rale (France)
CL 90Society of Actuaries in Ireland (Ireland)
CL 73South African Institute of Chartered Accountants (South Africa)
CL 105South African Insurance Association (South Africa)
(NB � the attachment to this letter was also submitted as an appendix to CL 73)
CL 78Standard Life Assurance Company (UK)
CL 58Sumitomo Life Insurance Compay (Japan)
CL 30Swedish Financial Accounting Standards Council (Sweden)
CL 27Swedish Insurance Federation (Sweden)
CL 50Swedish Society of Actuaries (Sweden)
CL 126Swiss Association of Actuaries (Switzerland)
CL 6Swiss Insurance Association (Switzerland)
CL 121Swiss Life (Switzerland)
CL 91Swiss Re (Switzerland)
CL 10Syngenta International (Switzerland)
CL 39Taiyo Life Insurance Company (Japan)
CL 70Time & Tide Shipping (UK)
CL 52Treuhand-Kammer (Switzerland)
CL 88UBS (Switzerland)
CL 53UK 100 Group (UK)
CL 24van Rees, Herman (The Netherlands)
CL 16Verband der Versicherungsunternehmen �sterreichs (Austria)
CL 106WestLB AG (Germany)
CL 66Yasuda Life Insurance Company (Japan)
CL 119Zurich Financial Services (Switzerland)