![]() ![]() The ASB decided that the document should be revised so that there would be one broad standard that would apply to life and health insurers as well as to property/casualty (P/C) insurers. This draft was presented to the ASB in April 1990. Subsequently, the Casualty Committee of the ASB, through its Valuation Subcommittee, developed a proposed standard titled Cash Flow Testing for Property and Casualty Insurers. This was developed by the American Academy of Actuaries’ Committee on Life Insurance Financial Reporting in conjunction with the Life Committee of the ASB, and was adopted by the ASB in October 1988. ![]() 7, Concerning Cash Flow Testing for Life and Health Insurance Companies. 14, When to Do Cash Flow Testing for Life and Health Insurance Companies, which has been repealed effective April 15, 2002.Äevelopment of actuarial standards of practice in the cash flow testing area was originally undertaken separately for the life and health and the property and casualty specialties. 22, now titled Statements of Opinion Based on Asset Adequacy Analysis by Actuaries for Life or Health Insurers, supersedes ASOP No. This standard, along with a revision of ASOP No. The original title, Performing Cash Flow Testing for Insurers, has been changed to Analysis of Life, Health, or Property/Casualty Insurer Cash Flows. This booklet contains the final version of ASOP No. SUBJ: Actuarial Standard of Practice (ASOP) No. TO: Members of the American Academy of Actuaries and Other Persons Interested in the Analysis of Life, Health, or Property/Casualty Insurer Cash Flows STANDARD OF PRACTICE TRANSMITTAL MEMORANDUM Analysis of Life, Health, or Property/Casualty Insurer Cash Flows ![]()
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