1. CIA Annual Meeting Assemblée annuelle de l’ICA
June 29 & 30, 2006 Ÿ Les 29 et 30 juin 2006
Ottawa, Ontario
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2. CIA Annual Meeting Ÿ Assemblée annuelle de l’ICA
Guidance from CLIFR on Section 3855
Educational note
Revisions to existing guidance notes
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3. CIA Annual Meeting Ÿ Assemblée annuelle de l’ICA
Educational note
“CALM Implications of AcSB Section 3855 Financial Instruments – Recognition and Measurement” (number )
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
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4. CIA Annual Meeting Ÿ Assemblée annuelle de l’ICA
Revisions to existing guidance
Reviewed and not changed
CSOP General Standards
CSOP Practice Specific Standards for Insurers
Margin for Adverse Deviations
9496 Communication between the Actuary and the Auditor
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5. CIA Annual Meeting Ÿ Assemblée annuelle de l’ICA
Revision to existing guidance
Recommended changes to
Segregated Fund Investment Guarantees
Approximations to CALM
Best Estimate Assumptions for Expenses
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6. CIA Annual Meeting Ÿ Assemblée annuelle de l’ICA
Revision to existing guidance
Guidance to come on
Future Income and Alternative Taxes
if CRA comes out with changes to tax rules
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7. CIA Annual Meeting Ÿ Assemblée 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
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