Publication archives
Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective September 30, 2020, and Applicable to Valuations with Effective Dates Between September 30, 2020 and December 30, 2020
The Committee on Pension Plan Financial Reporting (PPFRC) conducted its quarter-end review of group annuity pricing conditions as at September 30, 2020. It determined that a revision to its previous guidance regarding assumptions for hypothetical wind-up and solvency valuations is […]
Policy on Due Process for the Approval of Practice Resource Documents
Educational Note – 2020 Guidance to the Appointed Actuary and Valuation Actuaries for Property and Casualty Insurers
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC or the Committee) has prepared this educational note to provide guidance to the Appointed Actuary and valuation actuaries in several areas affecting the valuation of the 2020 year-end insurance contract […]
Draft Educational Note: IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts – Excel file: Example with options
Draft Educational Note: IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts – Excel file: Examples (basic)
Educational Note – Section 3500 of the Practice-Specific Standards for Pension Plans – Pension Commuted Values (Subsection 3570)
The purpose of this educational note is to provide guidance to actuaries for determining commuted values for pension plans that are covered under Subsection 3570. A separate educational note has been prepared for the balance of Section 3500. Input from […]
Educational Note – Section 3500 of the Practice-Specific Standards for Pension Plans – Pension Commuted Values (other than subsection 3570)
The purpose of this educational note is to provide guidance to actuaries for determining commuted values for pension plans that are not covered under subsection 3570. A separate educational note has been prepared for subsection 3570. This educational note was […]
Educational Note: Guidance for the 2020 Valuation of Insurance Contract Liabilities of Life Insurers
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance to actuaries in several areas affecting the valuation of the 2020 year-end insurance contract liabilities of life insurers for Canadian generally accepted accounting principles […]
Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective June 30, 2020, and Applicable to Valuations with Effective Dates Between June 30, 2020 and December 30, 2020
The Committee on Pension Plan Financial Reporting (PPFRC) conducted its quarter-end review of group annuity pricing conditions as at June 30, 2020. It determined that a revision to its previous guidance regarding assumptions for hypothetical wind-up and solvency valuations is […]