美国精算学会(AAA)精算实务标准

2022-05-05 00:46:14 文档大全网 [ 字体：小中大 ] [ 阅读： ]

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精算,美国,实务,学会,标准
美国精算学会(AAA)精算实务标准

1 精算师行为准则及其指南 Code of Conduct and Guidance Notes

精算师职业行为准则 Code of Conduct

精算师职业行为准则指南

Code of Conduct Guidance Notes

职业纪律手册

Handbook to Disciplinary Action

2 投资标准及其指南 Investment Standards and Guidance Notes

投资业绩衡量与提示

Investment Performance Measurement and Presentation

对未实现资本收益的递延税收负债的处理

Treatment of Deferred Tax Liability for Unrealized Capital Gains

投资建议

Investment Advice

3 寿险精算实务标准及其指南 Life Insurance Standards and Guidance Notes

精算报告及精算师对寿险公司的建议

Actuarial Reports and advice to a Life Insurance Company

解除寿险保单合约后负债的确定

Determination of Life Insurance Policy Rescinded Liabilities

委任精算师

The Appointed Actuary

审计师和精算师对寿险公司的职责

Auditor's & Actuary's Duties- Life Insurance

寿险业务的精算评估

Actuarial Appraisals of Life Insurance Business

寿险保单合约负债的确定

Determination of Life Insurance Policy Liabilities

4 非寿险精算实务标准及其指南 General Insurance Standards and Guidance Notes

精算报告及对非寿险中未偿赔款的建议

Actuarial Reports and Advice on Outstanding Claims in General Insurance

非寿险中的未偿赔款－实务指南

Outstanding Claims in General Insurance -Note on Professional Practice

NSW汽车意外险方案的费率表

Premium Rate Certification for the NSW Motor Accidents Scheme

5 固定养老基金精算实务标准及其指南 Superannuation Standards and Guidance Notes

对固定养老基金的调查

Investigation of Defined Benefit Superannuation Funds

关于固定养老基金财务状况的精算报告小结

Summaries of Actuarial Reports on the Financial Condition of Defined Benefit Superannuation Funds

固定养老基金应计养老金的确定

Determination of Accrued Benefits for Defined Benefit Superannuation Funds

死亡和残疾保险金的成本

Cost of Death and Disability Benefits

关于综合的养老金负债的实务指南

Unsegregated Superannuation Liabilities

关于分散的养老金资产的实务指南 Segregated Assets

AAS 25 固定养老基金中的应计养老金

AAS 25 "Accrued Benefits" under Defined Benefit Superannuation Funds

1998年7月1日前的融资信贷（PJFCs） Pre 1 July 1998 Funding Credits (PJFCs)

养老金保证（管理）法规要求下养老金凭证的编制

Preparation of Benefit Certificates Required under the Superannuation Guarantee (Administration) Act

"Deemed"养老基金的养老金凭证

Benefit Certificates for "Deemed" Defined Benefit Funds

雇主资助养老基金的标准－为避免与养老金相关的，由于性别、婚姻状况和怀孕产生的歧视

而制定的实务指南

Level of Employer Support -Guideline of the Guidelines for the Avoidance of Discrimination on the Grounds of Sex, Marital Status or Pregnancy in Relation to Superannuation

养老基金支付给雇主的金额

Payments from Superannuation Funds to Employers

给受托人和监管者的谨慎报告

Prudential Reporting to Trustees and the Regulator

融资和偿付能力证明

Funding and Solvency Certificates

Transitional合理的养老金限额的计算

Calculations Relating to Transitional Reasonable Benefit Limits

养老金成本在税法规要求下盈余分配额的确定

Determination of Allocated Surplus Amounts for the Purposes of the Superannuation Contributions Tax (Assessment and Collection) Act

6 其它标准及其指南 Other Standards/Guidance Notes

职业继续教育指南

Continuing Professional Development

精算师和审计师在编制和审计财务报表时互相利用对方的工作成果 Actuaries and Auditors "The Auditor's use of the work of the Actuary and the Actuary's use of the work of the Auditor in connection with the preparation and audit of a Financial Report"