{"id":36180,"date":"2023-01-12T00:00:00","date_gmt":"2023-01-12T00:00:00","guid":{"rendered":"https:\/\/cia-ica.ca\/publications\/223010f\/"},"modified":"2025-09-23T08:54:51","modified_gmt":"2025-09-23T12:54:51","slug":"223010f","status":"publish","type":"publication","link":"https:\/\/www.cia-ica.ca\/fr\/publications\/223010f\/","title":{"rendered":"Note \u00e9ducative \u2013 Examen de la sant\u00e9 financi\u00e8re (en vigueur \u00e0 compter du 1er janvier 2023)"},"content":{"rendered":"<p>En avril 2020, l\u2019Institut canadien des actuaires (ICA) publiait une note \u00e9ducative sur l\u2019examen de la sant\u00e9 financi\u00e8re (ESF). La pr\u00e9sente note \u00e9ducative a \u00e9t\u00e9 mise \u00e0 jour pour tenir compte des concepts et de la terminologie de la norme IFRS 17, avec entr\u00e9e en vigueur le 1er janvier 2023.<\/p>\n<p><strong>Mises \u00e0 jour de la note \u00e9ducative<\/strong><\/p>\n<p>Voici quelques mises \u00e0 jour dignes de mention :<br \/>a) Mises \u00e0 jour tenant compte d\u2019IFRS 17, y compris des conseils sur les consid\u00e9rations relatives \u00e0 l\u2019ESF associ\u00e9es \u00e0 l\u2019\u00e9valuation en vertu d\u2019IFRS 17 et des consid\u00e9rations de mod\u00e9lisation propres \u00e0 cette norme.<br \/>b) Discussion \u00e9largie sur la s\u00e9lection de sc\u00e9narios d\u00e9favorables et l\u2019\u00e9valuation du rang centile des sc\u00e9narios.<br \/>c) Conseils \u00e9largis sur le r\u00f4le des sc\u00e9narios de continuit\u00e9.<br \/>d) Conseils \u00e9largis concernant les retomb\u00e9es directes et indirectes et les mesures prises par la direction.<br \/>e) Pr\u00e9cisions concernant l\u2019utilisation obligatoire du libell\u00e9 prescrit dans les normes de pratique (NP) pour l\u2019opinion sur l\u2019ESF.<br \/>f) Ajout des risques climatiques et des risques li\u00e9s aux technologies et au cyberrisque aux principales cat\u00e9gories de risque dont l\u2019actuaire tiendrait compte pour l\u2019analyse de l\u2019ESF.<\/p>\n<p data-pm-slice=\"1 1 []\">Ce document a remplac\u00e9 le document 220057<\/p>\n<p>Ce document a \u00e9t\u00e9 remplac\u00e9 par le document 225095<\/p>\n<p>Ce document a \u00e9t\u00e9 archiv\u00e9 le 12 ao\u00fbt 2025<\/p>\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"featured_media":0,"parent":623009,"menu_order":0,"template":"","meta":{"_acf_changed":true,"ep_exclude_from_search":false,"wicket_organization":""},"publication-category":[114],"publication-topic":[135,137],"publication-type":[160],"class_list":["post-36180","publication","type-publication","status-publish","hentry","publication-category-pratique","publication-topic-assurance-vie","publication-topic-assurances-iard","publication-type-notes-educatives"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication\/36180","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication"}],"about":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/types\/publication"}],"up":[{"embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication\/623009"}],"wp:attachment":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/media?parent=36180"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=36180"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=36180"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=36180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}