Publication archives
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2025, and Applicable to Valuations with Effective Dates on or after March 31, 2025, and no later than June 29, 2025 – Explanatory report
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 29, 2025, issued as […]
IFRS 17 Estimates of Future Cash Flows for Life and Health Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide information concerning the estimates of future cash flows in accordance with IFRS 17 requirements.
Life Insurance Capital Adequacy Test (LICAT) and Capital Adequacy Requirements for Life and Health Insurance (CARLI) (2025)
This educational note has been updated to reflect the changes to the regulatory capital guidelines effective January 1, 2025, most notably the new standard approach and simplified option methodologies for determining segregated fund guarantee (SFG) risk capital requirements.
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2025, and Applicable to Valuations with Effective Dates on or After March 31, 2025, and No Later Than June 29, 2025 – Educational Note Supplement
The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at March 31, 2025, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations with effective dates on or after March 31, […]
Skills and Knowledge Inventories for the Enterprise Risk Management Area of Practice
This resource document is meant to assist CIA members practising in enterprise risk management gauge their skills and knowledge within this area.
Enable Promulgation of Certain Data Currently Provided by Third Parties – Exposure Draft
This exposure draft (ED) proposes revisions to paragraphs 3540.05 and 4530.09 of the Standards of Practice (SOP), which pertain to Parts 3000 and 4000 of the SOP.
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective Dec. 31, 2024, and Applicable to Valuations with Effective Dates on or after Dec. 31, 2024, and no later than June 29, 2025 – Explanatory Report
La Commission des rapports financiers des régimes de retraite diffuse le présent rapport explicatif afin de fournir aux membres des renseignements supplémentaires et des détails concernant l’analyse effectuée pour les conseils décrits dans le supplément de note éducative publié le […]
Basis for Conclusions for the Joint Policy Statement (Subsection 1520 of the Standards of Practice)
The Basis for Conclusions could be a helpful reference document with respect to the Joint Policy Statement in subsection 1520 of the Standards of Practice.
Guidance for the 2025 Reporting of Capital, Financial Condition Testing, and Own Risk and Solvency Assessment for Life and Health, Property and Casualty, and Mortgage Insurers
The Committee on Risk Management and Capital Requirements has prepared this educational note to provide guidance to actuaries in several areas affecting the reporting of the 2025 regulatory capital requirements, financial condition testing, and own risk and solvency assessment (ORSA) […]
Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective Dec. 31, 2024, and Applicable to Valuations With Effective Dates on or After Dec. 31, 2024, and No Later Than June 29, 2025
The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at December 31, 2024 and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations with effective dates on or after December 31, […]