Publication archives
Explanatory Report: IFRS 17 Expenses
The Committee on Life Insurance Financial Reporting (CLIFR) and the Committee on Property and Casualty Insurance Financial Reporting (PCFRC) have prepared this report to provide information concerning expenses in accordance with IFRS 17 requirements. The explanatory report is structured into […]
Technical article: Pricing considerations due to COVID-19
This article discusses pricing considerations for multiple lines of businesses. It aims to assist P&C pricing actuaries in making considerations under these unique pandemic circumstances.
Memorandum: Bylaw Amendment – Second consultation – Phase 2 – Membership and Discipline
Final Standards – Practice-Specific Standards for Pension (Part 3000) (redlined)
Standards of Practice – Pensions (Effective December 1, 2022)
Final Standards – Practice-Specific Standards for Pension (Part 3000) (clean)
Memorandum: Final Standards – Changes to Practice Specific Standards for Pension Plans (Part 3000)
Standards of Practice (Effective December 1, 2022)
Explanatory Report: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2022, and Applicable to Valuations with Effective Dates on or after March 31, 2022 and no later than December 30, 2022
The Committee on Pension Plan Financial Reporting (PPFRC) is issuing this explanatory report to provide members with additional information and details on the analysis done for the guidance outlined in the educational note supplement dated April 25, 2022 (Guidance for […]
Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2022, and Applicable to Valuations with Effective Dates on or after March 31, 2022, and no later than December 30, 2022
The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at March 31, 2022, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations for valuations with effective dates on or after […]