Publication archives

Accident Benefits Long Term Disability Workbook Guide

Research paper: Accident Benefits Long-Term Disability – Tables

Mortality Study: Canadian Standard Ordinary Life Experience 2017–2018 Using 86–92 and 97-04 Tables

Mortality Study: Canadian Standard Ordinary Life Experience 2017–2018 Using 86–92 and 97-04 Tables – Appendix Tables

Member’s Paper: COVID-19 Mortality Model – Tables

Member’s Paper: COVID-19 Mortality Model

The COVID-19 mortality model works to capture ultimate extra deaths as a result of COVID-19. The tool provides an estimate of extra deaths by age and sex for any chosen country where statistics are readily available. The model can be […]

Draft Educational Note: IFRS 17 Discount Rates for Life and Health Insurance Contracts

The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this draft educational note to provide guidance related to setting the discount rates for the purpose of calculating the present value of estimates of future cash flows under IFRS 17. […]

Draft Educational Note: IFRS 17 Discount Rates for Life and Health Insurance Contracts – Excel Tool

Draft Educational Note: IFRS 17 Market Consistent Valuation of Financial Guarantees for Life and Health Insurance Contracts

IFRS 17 establishes principles for the recognition, measurement, presentation, and disclosure of insurance contracts. The concept of market consistency, and the use of market variables, is noted throughout the IFRS 17 guidance. Market variables used in the determination of fulfilment […]

Educational Note: Guidance for the 2020 Reporting of Capital and Financial Condition Testing for Life, P&C, and Mortgage Insurers