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CIA Annual Meeting Assemblée annuelle de l’ICA. June 29 & 30, 2006 Ÿ Les 29 et 30 juin 2006 Ottawa, Ontario. VAL-1 CICA 3855. CIA Annual Meeting Ÿ Assemblée annuelle de l’ICA. Guidance from CLIFR on Section 3855 Educational note Revisions to existing guidance notes. VAL-1 CICA 3855.

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CIA Annual Meeting Assemblée annuelle de l’ICA

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Cia annual meeting assembl e annuelle de l ica

CIA Annual MeetingAssemblée annuelle de l’ICA

June 29 & 30, 2006 Ÿ Les 29 et 30 juin 2006

Ottawa, Ontario

VAL-1 CICA 3855


Cia annual meeting assembl e annuelle de l ica1

CIA Annual Meeting ŸAssemblée annuelle de l’ICA

Guidance from CLIFR on Section 3855

Educational note

Revisions to existing guidance notes

VAL-1 CICA 3855


Cia annual meeting assembl e annuelle de l ica2

CIA Annual Meeting ŸAssemblée annuelle de l’ICA

Educational note

“CALM Implications of AcSB Section 3855 Financial Instruments – Recognition and Measurement” (number 206077)

published June 2006

discusses the impact of accounting changes on valuation

includes discussion of the various classification options available

input from ASB, Committee on AA/VA, OSFI

VAL-1 CICA 3855


Cia annual meeting assembl e annuelle de l ica3

CIA Annual Meeting ŸAssemblée annuelle de l’ICA

Revisions to existing guidance

Reviewed and not changed

202025 CSOP General Standards

202069 CSOP Practice Specific Standards for Insurers

205007 Margin for Adverse Deviations

9496 Communication between the Actuary and the Auditor

VAL-1 CICA 3855


Cia annual meeting assembl e annuelle de l ica4

CIA Annual Meeting ŸAssemblée annuelle de l’ICA

Revision to existing guidance

Recommended changes to

202012 Segregated Fund Investment Guarantees

204054 Approximations to CALM

205004 Best Estimate Assumptions for Expenses

VAL-1 CICA 3855


Cia annual meeting assembl e annuelle de l ica5

CIA Annual Meeting ŸAssemblée annuelle de l’ICA

Revision to existing guidance

Guidance to come on

202065 Future Income and Alternative Taxes

if CRA comes out with changes to tax rules

VAL-1 CICA 3855


Cia annual meeting assembl e annuelle de l ica6

CIA Annual Meeting ŸAssemblée annuelle de l’ICA

Revisions to existing guidance

further revisions to CALM Approximations note

building on Town Hall rollforward discussions

Town Hall presentations available on CIA website

upcoming guidance in note on Actuarial Judgement to address term of liability zero issues

VAL-1 CICA 3855


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