Accession
Number |
Author |
Title |
Date |
| 212004 |
Committee on Life Insurance Financial Reporting |
Research Paper: Calibration of Equity Returns for Segregated Fund Liabilities
|
February 2012 |
| 211123 |
Task Force on Bill C-57 |
Educational Note: Guidance on Fairness Opinions Required Under the Insurance Companies Act Pursuant to Bill C-57 (2005)
|
December 2011 |
| 211115 |
Committee on Pension Plan Financial Reporting |
Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective September 30, 2011
|
November 2011 |
| 211110 |
Committee on Life Insurance Financial Reporting |
Educational Note Supplement: Guidance for the 2011 Valuation of Insurance Contract Liabilities of Life Insurers
|
November 2011 |
| 211109 |
Committee on Property and Casualty Insurance Financial Reporting |
Educational Note: Guidance for the 2011 Valuation of Insurance Contract Liabilities and DCAT for Property and Casualty Insurers
|
November 2011 |
| 211088 |
Committee on Pension Plan Financial Reporting |
Educational Note: Accounting Discount Rate Assumption for Pension and Post-employment Benefit Plans
|
September 2011 |
| 211087 |
Committee on Pension Plan Financial Reporting |
Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-up and Solvency Valuations Update – August 2011
|
September 2011 |
| 211064 |
Committee on Property and Casualty Insurance Financial Reporting |
Minor Amendment to Educational Note: Evaluation of the Runoff of P&C Claim Liabilities when the Liabilities are Discounted in Accordance with Accepted Actuarial Practice
|
June 2011 |
| 211061 |
Committee on Pension Plan Financial Reporting |
Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2011
|
June 2011 |
| 211060 |
Committee on Risk Management and Capital Requirements |
Research Paper: A Recommendation on Critical Illness Capital Requirements
|
June 2011 |
| 211044 |
Committee on Pension Plan Financial Reporting |
Educational Note: Assumptions for Hypothetical Wind-up and Solvency Valuations with Effective Dates between December 31, 2010 and December 30, 2011
|
May 2011 |
| 211039 |
Task Force on MEPP/TBPP Funding |
Educational Note: Financial Risks Inherent in Multi-Employer Pension Plans and Target Benefit Pension Plans
|
May 2011 |
| 211038 |
Committee on Worker’s Compensation |
Research Paper: Funding of Public Personal Injury Compensation Plans
|
April 2011 |
| 211027 |
Committee on Life Insurance Financial Reporting |
Educational Note: Investment Return Assumptions for Non-Fixed Income Assets for Life Insurers
|
March 2011 |
| 211024 |
Committee on Pension Plan Financial Reporting |
Memorandum: Assumptions for Hypothetical Wind-Up and Solvency Valuations with Effective Dates from December 31, 2010 to December 30, 2011 – February 2011
|
February 2011 |
| 211008 |
Joint CICA/CIA Task Force on Developing Non-Authoritative Guidance |
Report: Report of the Joint CICA/CIA Task Force on Developing Non-Authoritative Guidance: CICA – CIA Guide: Audits of Financial Statements That Contain Amounts That Have Been Determined Using Actuarial Calculations
|
January 2011 |
| 210095 |
Committee on Pension Plan Financial Reporting |
Educational Note: Calculation of Incremental Cost on a Hypothetical Wind-Up or Solvency Basis
|
December 2010 |
| 210094 |
Committee on Pension Plan Financial Reporting |
Educational Note: Determination of Best Estimate Discount Rates for Going Concern Funding Valuations
|
December 2010 |
| 210088 |
Committee on the Appointed/Valuation Actuary |
Research Paper: IFRS Disclosure Requirements for Life Insurers
|
December 2010 |
| 210086 |
Committee on Life Insurance Financial Reporting |
Educational Note: Valuation of Gross Policy Liabilities and Reinsurance Recoverables
|
December 2010 |
| 210080 |
Committee on Life Insurance Financial Reporting |
Educational Note: Guidance for the 2010 Valuation of Policy Liabilities of Life Insurers
|
November 2010 |
| 210079 |
Committee on Property and Casualty Insurance Financial Reporting |
Educational Note: Discounting
|
November 2010 |
| 210078 |
Committee on Pension Plan Financial Reporting |
Memorandum: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update– November 2010
|
November 2010 |
| 210076 |
Committee on Property and Casualty Insurance Financial Reporting |
Educational note: Guidance for the 2010 Valuation of Policy Liabilities and DCAT for Property and Casualty Insurers
|
October 2010 |
| 210069 |
Committee on the Appointed/Valuation Actuary |
Educational Note: Educational Note on Sources of Earnings Calculations—Group Life and Health
|
October 2010 |
| 210067 |
Committee on Property & Casualty Insurance Financial Reporting |
Research Paper: Disclosure Requirements IFRS 4 – Insurance Contracts for P&C Insurers
|
October 2010 |
| 210065 |
Committee on Life Insurance Financial Reporting |
Research Paper: Mortality Improvement Research Paper
|
September 2010 |
| 210056 |
Committee on Pension Plan Financial Reporting |
Memorandum: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – August 2010
|
August 2010 |
| 210044 |
Committee on Pension Plan Financial Reporting |
Memorandum: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – June 2010
|
June 2010 |
| 210034 |
Committee on Life Insurance Financial Reporting |
Educational Note: Valuation of Group Life and Health Policy Liabilities
|
June 2010 |
| 210022 |
Committee on Pension Plan Financial Reporting |
Revised Draft Educational Note: Calculation of Incremental Cost on a Hypothetical Wind-Up or Solvency Basis
|
April 2010 |
| 210020 |
Committee on Pension Plan Financial Reporting |
Educational Note: Assumptions for Hypothetical Wind-up and Solvency Valuations with Effective Dates between December 31, 2009 and December 30, 2010
|
April 2010 |
| 209138 |
Committee on Property and Casualty Insurance Financial Reporting |
Educational Note: Margins for Adverse Deviations
|
December 2009 |
| 209134 |
Committee on Pension Plan Financial Reporting |
Memorandum: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update
|
December 2009 |
| 209130 |
Practice Council |
Research Paper: Financial Statement Policy Liability Sensitivity Disclosure for Life and Health Insurers
|
December 2009 |
| 209128 |
Practice Council |
Research Paper: Disclosure of Information about Insurance Contracts under International Financial Reporting Standards
|
December 2009 |
| 209127 |
Practice Council |
Research Paper: Business Combinations under International Financial Reporting Standards
|
December 2009 |
| 209126 |
Practice Council |
Research Paper: Embedded Derivatives and Derivatives under International Financial Reporting Standards
|
December 2009 |
| 209125 |
Practice Council |
Educational Note: Accounting for Reinsurance Contracts under International Financial Reporting Standards
|
December 2009 |
| 209122 |
Committee on Life Insurance Financial Reporting |
Educational Note: Calibration of Stochastic Interest Rate Models
|
December 2009 |
| 209121 |
Committee on Life Insurance Financial Reporting |
Educational Note: Currency Risk in the Valuation of Policy Liabilities for Life and Health Insurers
|
December 2009 |
| 209111 |
Committee on Life Insurance Financial Reporting |
Guidance for the 2009 Valuation of Policy Liabilities of Life Insurers
|
November 2009 |
| 209110 |
Committee on Pension Plan Financial Reporting |
Transfer Values – Ontario Reporting Requirements
|
November 2009 |
| 209109 |
Committee on Pension Plan Financial Reporting |
Annuity Purchase Discount Rate Assumptions for Hypothetical Wind-up and Solvency Valuations with Effective Dates between July 31, 2009 and December 30, 2009
|
November 2009 |
| 209106 |
Practice Council |
Guidance for the 2009 Valuation of Policy Liabilities and DCAT for Property and Casualty Insurers
|
November 2009 |
| 209094 |
Practice Council |
Educational Note: Provision for Future Administration Expenses to be Included in Public Personal Injury Compensation Plans’ Financial Statements
|
September 2009 |
| 209066 |
Practice Council |
Educational Note: Classification of Contracts under International Financial Reporting Standards
|
June 2009 |
| 209065 |
Practice Council |
Draft of Research Paper: Disclosure of Information about Insurance Contracts under International Financial Reporting Standards
|
June 2009 |
| 209064 |
Practice Council |
Draft of Research Paper: Business Combinations under International Financial Reporting Standards
|
June 2009 |
| 209063 |
Practice Council |
Draft of Research Paper: Embedded Derivatives and Derivatives under International Financial Reporting Standards
|
June 2009 |
| 209062 |
Practice Council |
Draft of Educational Note: Accounting for Reinsurance Contracts under International Financial Reporting Standards
|
June 2009 |
| 209061 |
Practice Council |
Research Paper: Changes in Accounting Policies under International Financial Reporting Standards
|
June 2009 |
| 209060 |
Practice Council |
Research Paper: Recognition and Measurement of Contracts with Discretionary Participation Features under International Financial Reporting Standards
|
June 2009 |
| 209059 |
Practice Council |
Research Paper: Liability Adequacy Testing, Testing for Recoverability of Deferred Transaction Costs, and Testing for Onerous Service Contracts under International Financial Reporting Standards
|
June 2009 |
| 209058 |
Practice Council |
Educational Note: Current Estimates under International Financial Reporting Standards
|
June 2009 |
| 209057 |
Practice Council |
Educational Note: Measurement of Investment Contracts and Service Contracts under International Financial Reporting Standards
|
June 2009 |
| 209054 |
Committee on Pension Plan Financial Reporting |
Draft of Educational Note: Determination of Best Estimate Discount Rates for Going Concern Funding Valuations |
June 2009 |
| 209035 |
Committee on Pension Plan Financial Reporting |
Educational Note: Assumptions for Hypothetical Wind-up and Solvency Valuations with Effective Dates Between December 31, 2008 and December 30, 2009 |
April 2009 |
| 209034 |
Committee on Pension Plan Financial Reporting |
Draft of Educational Note: Calculation of Incremental Cost on a Hypothetical Wind-Up or Solvency Basis |
April 2009 |
| 209033 |
Committee on Pension Plan Financial Reporting |
Draft of Educational Note: Sensitivity Analysis to Illustrate the Effect of Adverse Deviations for Pension Plan Actuarial Valuations |
April 2009 |
| 208092 |
Committee on Pension Plan Financial Reporting |
Addendum to Educational Note: Assumptions for Hypothetical Wind-up and Solvency Valuations with Effective Dates Between December 31, 2007 and December 30, 2008 |
December 2008 |
| 208091 |
Committee on Property and Casualty Insurance Financial Reporting |
Educational Note: Guidance for the 2008 Valuation of Policy Liabilities and DCAT for Property and Casualty Insurers |
December 2008 |
| 208078 |
Committee on Life Insurance Financial Reporting |
Educational Note: Guidance for the 2008 Valuation of Policy Liabilities of Life Insurers |
November 2008 |
| 208069 |
Committee on Property and Casualty Insurance Financial Reporting |
Draft of Educational Note: Subsequent Events |
October 2008 |
| 208017 |
Committee on Pension Plan Financial Reporting |
Educational Note: Assumptions for Hypothetical Wind-up and Solvency Valuations with Effective Dates Between December 31, 2007 and December 30, 2008 |
March 2008 |
| 208014 |
Committee on Pension Plan Financial Reporting |
Educational Note: Selection of Mortality Assumptions for Pension Plan Actuarial Valuations |
March 2008 |
| 208002 |
Committee on Property and Casualty Insurance Financial Reporting |
Educational Note: Guidance for the 2007 Valuation of Policy Liabilities and DCAT for Property and Casualty Insurers |
January 2008 |
| 208004 |
Committee on Life Insurance Financial Reporting |
Educational Note: Implications of Proposed Revisions to Income Tax Legislation
(November 7, 2007 Department of Finance Proposal) |
January 2008 |
| 207109 |
Committee on Life Insurance Financial Reporting |
Educational Note: Considerations in the Valuation of Segregated Fund Products |
November 2007 |
| 207108 |
Committee on Risk Management and Capital Requirements |
Educational Note: Dynamic Capital Adequacy Testing |
November 2007 |
| 207102 |
Committee on Pension Plan Financial Reporting |
Educational Note: Guidance on Asset Valuation Methods |
November 2007 |
| 207088 |
Committee on Life Insurance Financial Reporting |
Educational Note: Guidance for the 2007 Valuation of Policy Liabilities of Life Insurers |
October 2007 |
| 207032 |
Committee on Pension Plan Financial Reporting |
Educational Note: Guidance for 2007 on Assumptions for Hypothetical Wind-up and Solvency Valuations with Effective Dates between December 31, 2006 and December 30, 2007 |
April 2007 |
| 207030 |
Committee on Risk Management and Capital Requirements |
Draft Educational Note: Dynamic Capital Adequacy Testing |
April 2007 |
| 207029 |
Committee on Life Insurance Financial Reporting |
Educational Note: Implications of CICA Handbook Section 3855 – Financial Instruments on Future Income and Alternative Taxes: Update to Fall Letter |
April 2007 |
| 207010 |
Committee on Pension Plan Financial Reporting |
Educational Note: Expenses in Funding Valuations for Pension Plans |
January 2007 |
| 207007 |
Committee on Pension Plan Financial Reporting |
Educational Note: Events Occurring After the Calculation Date of an Actuarial Opinion for a Pension Plan |
January 2007 |
| 207002 |
Committee on Property and Casualty Insurance Financial Reporting |
Educational Note: Implications of CICA Accounting Standards 3855 and 1530 |
January 2007 |
| 206149 |
Committee on Life Insurance Financial Reporting |
Memorandum: Guidance for the 2006 Valuation of Policy Liabilities of Life Insurers |
November 2006 |
| 206148 |
Committee on Life Insurance Financial Reporting |
Draft Educational Note: Valuation of Universal Life Policy Liabilities |
November 2006 |
| 206147 |
Committee on Life Insurance Financial Reporting |
Use of Actuarial Judgment in Setting Assumptions and Margins for Adverse Deviations |
November 2006 |
| 206146 |
Committee on Property and Casualty Insurance Financial Reporting |
Memorandum: Guidance for the 2006 Valuation of Policy Liabilities and DCAT for Property and Casualty Insurers |
November 2006 |
| 206134 |
Committee on Life Insurance Financial Reporting |
Best Estimate Assumptions for Expenses |
November 2006 |
| 206133 |
Committee on Life Insurance Financial Reporting |
Approximations to Canadian Asset Liability Method (CALM) |
November 2006 |
| 206132 |
Committee on Life Insurance Financial Reporting |
Margins for Adverse Deviations |
November 2006 |
| 206077 |
Committee on Life Insurance Financial Reporting |
CALM Implications of AcSB Section 3855 Financial Instruments – Recognition and Measurement |
June 2006 |
| 206049 |
Committee on Risk Management and Capital Requirements |
Regulatory Capital Filing Certification |
May 2006 |
| 206043 |
Committee on Pension Plan Financial Reporting |
Guidance for 2006 on Assumptions for Wind-up, Hypothetical Wind-up and Solvency Valuations with Effective Dates Between December 31, 2005 and December 30, 2006 |
April 2006 |
| 206042 |
Committee on Pension Plan Financial Reporting |
Pension Commuted Values |
April 2006 |
| 206004 |
Committee on Risk Management and Capital Requirements |
Addendum to Research Paper: Mortality Requirements in MCCSR, TAAM and CAR |
January 2006 |
| 206003 |
Committee on Life Insurance Financial Reporting |
Memorandum: Guidance for the 2005 Valuation of Policy Liabilities of Life Insurers – Clarification on the mortality improvement scale for annuities |
January 2006 |
| 206002 |
Committee on Property and Casualty Insurance Financial Reporting |
Memorandum: Guidance for the 2005 Valuation of Policy Liabilities and DCAT for Property and Casualty Insurers |
January 2006 |
| 205122 |
Task Force on IAA Insurance Standards |
Applicability of Rules, Standards, and Other Guidance to CIA Members |
November 2005 |
| 205121 |
Committee on Risk Management and Capital Requirements |
Regulatory Capital Filing Certification for Life Insurers |
November 2005 |
| 205111 |
Committee on Life Insurance Financial Reporting |
Valuation of Segregated Fund Investment Guarantees (Revised) |
October 2005 |
| 205110 |
Committee on Life Insurance Financial Reporting |
Memorandum: Guidance for the 2005 Valuation of Policy Liabilities of Life Insurers
Tables |
October 2005 |
| 205052 |
Committee on Property and Casualty Insurance Financial Reporting |
Discounting |
July 2005 |
| 205048 |
Committee on Property and Casualty Insurance Financial Reporting |
Consideration of Future Income Taxes in the Valuation of Policy Liabilities |
July 2005 |
| 205020 |
Committee on Pension Plan Financial Reporting |
Guidance for 2005 on Assumptions for Wind-Up and Hypothetical Wind-Up Valuations with Effective Dates Between December 31, 2004 and December 30, 2005 |
April 2005 |
| 205007 |
Committee on Life Insurance Financial Reporting |
Draft Educational Note: Margins for Adverse Deviations |
February 2005 |
| 205004 |
Committee on Life Insurance Financial Reporting |
Best Estimate Assumption for Expenses |
January 2005 |
| 205003 |
Committee on Risk Management and Capital Requirements |
Research Paper: Mortality Requirements in MCCSR, TAAM, and CAR
Appendix D
Appendix E
Appendix F |
February 2005 |
| 204070 |
Committee on Property and Casualty Insurance Financial Reporting |
Memorandum: Year-End and DCAT Reminder |
November 2004 |
| 204062 |
Committee on Life Insurance Financial Reporting |
Memorandum: Guidance for the 2004 Valuation of Policy Liabilities of Life Insurers |
November 2004 |
| 204061 |
Committee on Risk Management and Capital Requirements |
Research Paper : Mortality Requirements in MCCSR, TAAM and CAR
Appendix D
Appendix E
Appendix F |
October 2004 |
| 204054 |
Committee on Life Insurance Financial Reporting |
Approximations to Canadian Asset Liability Method (CALM) |
September 2004 |
| 204047 |
Committee on the Appointed/Valuation Actuary |
Draft Educational Note: Sources of Earnings: Determination and Disclosure |
August 2004 |
| 204039 |
Committee on Pension Plan Financial Reporting |
Reflecting the Potential Impact of the Monsanto Court Decision on Actuarial Valuations |
June 2004 |
| 204038 |
Committee on Pension Plan Financial Reporting |
Reflecting Increasing Maximum Pensions Under the Income Tax Act in Solvency, Hypothetical Wind-Up and Wind-Up Valuations |
June 2004 |
| 204031 |
Eligibility and Education Council |
Member Obligations Under Rules of Professional Conduct Pertaining to Confidentiality |
June 2004 |
| 203107 |
Committee on Life Insurance Financial Reporting |
Valuation of Segregated Fund Investment Guarantees |
December 2003 |
| 203106 |
Committee on Life Insurance Financial Reporting |
Selection of Interest Rate Models |
December 2003 |
| 203096 |
Committee on Life Insurance Financial Reporting |
|
November 2003 |
| 203083 |
Committee on Life Insurance Financial Reporting |
|
September 2003 |
| 203066 |
Committee on the Application of Rules and Standards |
Review of Work of an Actuary |
September 2003 |
| 203060 |
Committee on Property and Casualty Insurance Financial Reporting |
DCAT – Minimum Regulatory Capital Requirement |
July 2003 |
| 203051 |
Committee on Property and Casualty Insurance Financial Reporting |
Valuation of Policy Liabilities P&C Insurance Considerations Regarding Claim Liabilities and Premium Liabilities |
June 2003 |
| 203024 |
Committee on the Application of Rules and Standards |
Draft Educational Note: Review of the Work of an Actuary |
April 2003 |
| 203023 |
Committee on Property and Casualty Insurance Financial Reporting |
Evaluation of the Runoff of Claims Liabilities When the Liabilities are Discounted in Accordance with Accepted Actuarial Practice |
March 2003 |
| 202065 |
Committee on Life Insurance Financial Reporting |
Future Income and Alternative Taxes |
December 2002 |
| 202046 |
Committee on Life Insurance Financial Reporting |
Memo: Guidance for the 2002 Valuation of Policy Liabilities of Life Insurers |
October 2002 |
| 202037 |
Committee on Life Insurance Financial Reporting |
Expected Mortality: Fully Underwritten Canadian Individual Life Insurance Policies |
July 2002 |
| 20067 |
Committee on Life Insurance Financial Reporting |
Valuation of Group Life and Health Policy Liabilities
(As of Oct. 1, 2001 the status of this paper has been reduced to Research Paper as per document 20180) |
November 2000 |
| 20042 |
Committee on Pension Plan Financial Reporting |
Commutation of Pensions as a Result of Shortened Life Expectancy |
July 2000
|
| 9966 |
Committee on Property and Casualty Insurance Financial Reporting |
Guidance on Consideration of Year 2000 Issues in P&C Insurance Financial Reporting |
December 1999
|
| 9930 |
Committee on Solvency Standards for Financial Institutions |
Educational Note: Dynamic Capital Adequacy Testing - Life and P&C |
June 1999
|
| 9917 |
Committee on Property and Casualty Insurance Financial Reporting |
Discounting |
April 1999
|
| 9806 |
Committee on Property and Casualty Insurance Financial Reporting |
The Eastern Canada Ice Storm - Treatment in Financial Reporting |
February 2, 1998
|
| 9805 |
Committee on Property and Casualty Insurance Financial Reporting |
Earthquake Exposure |
January 29, 1998
|
| 9803 |
Committee on the role of the Appointed/Valuation Actuary |
Disclosure of Actuarial Information by Life Insurance Companies |
January 15, 1998
|
| 9759 |
Committee on Property and Casualty Insurance Financial Reporting |
The Application of the Standards for the Appointed Actuary's Report to Property and Casualty Insurance Companies |
December 12, 1997
|
| 9750 |
Committee on Life Insurance Practice |
Insurance and Annuity Illustrations Committee on Life Insurance practice |
November 13, 1997
|
| 9739 |
Committee on Solvency Standards for Financial Institutions |
Dynamic Capital Adequacy Testing for Property and Casualty |
August 28, 1997
|
| 9738 |
Committee on Solvency Standards for Financial Institutions |
Dynamic Capital Adequacy Testing - Life Insurance |
July 23, 1997
|
| 9721 |
Committee on Investment Practice |
C-1 Risk
(As of Oct. 1, 2001 the status of this paper has been reduced to Research Paper as per document 20180) |
June 18, 1997
|
| 9658 |
Committee on Investment Practice |
Immunization for Pension Plans |
September 1996
|
| 9634 |
Committee on Investment Practice |
Nature and Uses of Derivatives |
March 1996
|
| 9633 |
Committee on Investment Practice |
Asset and Mortgage-Backed Securities Chapter 5 |
March 1996
|
| 9627 |
Committee on Investment Practice |
Management, Risks, Regulation and Accounting of Derivatives Chapter 1-4, Bibliography, Glossary |
March 1996
|
| 9626 |
Subcommittee on Liquidity Risk Measurement - Committee on Investment Practice |
Liquidity Risk Measurement |
March 1996
|
| 9612 |
Committee on Solvency Standards for Financial Institutions |
Dynamic Capital Adequacy Testing |
January 1996
|
| 9606 |
Committee on the role of the Appointed/Valuation Actuary |
Draft Guidance:
Disclosure of Actuarial Matters - Disclosure examples |
January 1996
|
| 9604 |
Committee on the role of the Appointed/Valuation Actuary |
Draft Guidance:
Disclosure of Actuarial Matters - Actuarial Comments |
January 1996
|
| 9543 |
Subcommittee on C-3 Risk -
Committee on Investment Practice |
Measurement of Exposure to Interest Rate Risk |
June 1995
|
| 9430 |
Committee on Investment Practice |
An Overview of an Investment Policy Statement in an Asset/Liability Management Context |
March 1994
|
