Publication archives

IFRS 17 Discount Rates for Life and Health Insurance Contracts

The Committee on Life Insurance Financial Reporting has prepared this 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. The 2024 […]

IFRS 17 Risk Adjustment for Non-Financial Risk for Property and Casualty Insurance Contracts

The Committee on Property and Casualty Insurance Financial Reporting has prepared this educational note to provide guidance related to the measurement and presentation of risk adjustment for non-financial risk under International Financial Reporting Standard® (IFRS) 17 for property and casualty […]

Price Optimization in Property and Casualty Pricing

The purpose of this CIA paper is to provide a high-level overview on price optimization.

IFRS 17 Discount Rates for Life and Health Insurance Contracts – Erratum

Corrections have been made to the version of this educational note published on December 13, 2023. The December 13, 2023 version included an unintended change to the guidance regarding the selection of an interpolation technique when developing reference curves in […]

Comments from the CIA to FSRA on the Reliance on CIA Standards of Practice

The CIA submits comments to FSRA on a proposed change to their regulatory oversight of rate filing, by referencing the CIA’s Standards of Practice rather than relying on descriptive regulatory guidelines.

Guidance for the 2024 Reporting of Capital, Financial Condition Testing, and Own Risk and Solvency Assessment for Life and Health, P&C 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 2024 regulatory capital requirements, financial condition testing (FCT) and own risk and solvency assessment […]

Territory Pricing Considerations in Property and Casualty Insurance

This practice resource document explores territorial ratemaking considerations, emphasizing the need for an adaptive approach.

Reliance on the Work of Others in Property and Casualty Insurance Pricing

This educational note discusses range of considerations that practitioners can draw on to justify their use of another person’s work.

IFRS 17 Discount Rates for Life and Health Insurance Contracts

The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this 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. This […]

Educational Note: 2023 Guidance to the Appointed Actuary and Valuation Actuaries of Property and Casualty Insurers

This document was archived November 12, 2024.