一、未到期责任负债(LRC, liability of remaining coverage) 余额中包含两部分,保险获取现金流量资产(PCA, pre-coverage asset,合同组后转LRC-IACF, insurance aquisition cash flow)和LRC本C(原责任准备金/未到期责任准备金)。 LRC-IACF:IFRS17新概念。 IACF增加:来自于PCA,减少PCA增加IACF(PCA:来自于原准则中管理...
主要基于以下三个原因:一是受IFRS9约束,更多资产将被迫进入FVTPL科目,如基金、无法通过SPPI的固定收益类资产;二是根据IFRS9和IFRS17联动需要,分红险的资产均需采用公允价值进行计量,传统险、万能险等其他人身险账户因负债端以公允价值计...
We explore the issue of estimating a simple agent-based model of price formation in an asset market using the approach of Alfarano et al. (2008) as an example. Since we are able to derive various moment conditions for this model, we can apply generalized method of moments (GMM) estimation...
This research is aimed at assessing the impact of the stock market capitalization and the banking spread in per capita economic growth (as a proxy of economic development) in the major Latin American economies during period 1994–2012. To do this, a panel data model is estimated with both sys...
Since we are able to derive various moment conditions for this model, we can apply generalized method of moments (GMM) estimation. We find that we can get relatively accurate parameter estimates with an appropriate design of the GMM estimator that reduces the biases arising from strong correlation...