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The Actuaries Institute is committed to the development of actuarial science through research and the expansion of the profession into new areas of endeavour. Access articles and papers of interest to practitioners, including intellectual property from past events.
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Professional Standards PS 1 Continuing Professional Development (January 2020) PS 101 Investment Performance Measurement and Presentation (March 2021) PS 101 Investment Performance and Measurement and Presentation (March 2021) Explanatory Memorandum PS 102 Financial Condition Report (March 2021) PS 102 Financial Condition Report (March 2021) Explanatory Memorandum PS 103 Actuarial Review (March 2021) PS 103 Actuarial Review Explanatory Memorandum (March 2021) PS 201 Actuarial Advice to a Life Insurance Company or Friendly Society (January 2023) PS 201 Actuarial Valuations for Life Insurance Companies (including Friendly Societies and Eligible Foreign Life Insurance Companies (January 2023)
Practice Guidelines PG 1 General Actuarial Practice (March 2020) PG 199.02 Relationship with the Auditor When Actuarial Work is used in an Audit (June 2018) PG 199.03 Economic Valuations (March 2011) PG 4 AASB 17 Insurance Contracts (January 2023) PG 4 AASB 17 Insurance Contracts (January 2023) Explanatory Memorandum PG 6A Target Capital Life, General and Health Insurance (April 2022) PG 6A Target Capital Life, General and Health Insurance (April 2022) Explanatory Memorandum
Technical Papers TP Discount Rates for APRA Capital Standards (January 2023) TP The Development and Use of Volatility Assumptions (January 2023) TP Dangerous Occupations (February 2022) TP Innovative Income Streams (November 2021) TP Analysing Disability Income Experience and Setting Best Estimate Assumptions (September 2021) TP Asymmetric Risk (September 2021) TP AASB 17 Insurance Contracts (February 2021) TP Deferred Tax Assets (February 2021) TP Climate Change for Appointed Actuaries (November 2020) TP Actuarial Advice Framework (August 2018) TP Framework for Setting Life Insurance Risk Margins for Regulatory Capital (March 2016) TP Application of Regulatory and Accounting Standards on Policy Liabilities to Friendly Societies (September 2014) TP Discount Rates for APRA Capital Standards (LAGIC) (December 2012) TP Variable Annuities Taskforce Reading List (October 2012) TP Risk Free Discount Rates under AASB 1038 (March 2010)
Information Notes IN Framework for Setting Life Insurance Best Estimate Assumptions (April 2017) IN IBNR (December 2014) IN IBNR (December 2014) Accompany Spreadsheet Other Glossary of Defined Terms Used in Practice Guidelines (March 2020)
Professional Standards PS 1 Actuarial Reports and Advice to a Life Insurance Company (October 1987) PS 1 Actuarial Reports and Advice to a Life Insurance Company (December 1986) PS 1 Life Insurance Companies: Financial Condition Investigations (May 1982) PS 200 Actuarial Advice to a Life Insurance Company or Friendly Society (July 2015) PS 200 Actuarial Advice to a Life Insurance Company or Friendly Society (July 2015) Explanatory Memorandum PS 200 Actuarial Advice to a life Insurance Company or Friendly Society (December 2010) PS 200 Actuarial report and Advice to a Life Insurance Company (December 1996) PS 201 Actuarial Advice to a Life Insurance Company or Friendly Society (March 2020) PS 201 Actuarial Advice to a Life Insurance Company or Friendly Society (March 2020) Explanatory Memorandum PS 201 Actuarial Advice to a Life Insurance Company or Friendly Society (June 2019) Explanatory Memorandum PS 202 Actuarial Valuations for Life Insurance Companies including Friendly Societies and Eligible Foreign Life Insurance Companies (March 2020) PS 202 Actuarial Valuations for Life Insurance Companies including Friendly Societies and Eligible Foreign Life Insurance Companies (March 2020) Explanatory Memorandum PS 202 Actuarial Valuations for Life Insurance Companies (June 2019) PS 202 Actuarial Valuations for Life Insurance Companies (June 2019) Explanatory Memorandum Guidance Notes GN 150 Treatment of Deferred Tax Liability for Unrealised Capital Gains (April 1993) GN 250 The Appointed Actuary (April 1993) GN 251 Auditor’s and Actuary’s Duties Life Insurance (April 1993) GN 252 Economic Valuations of Life Insurance Business (July 2004) GN 252 Actuarial Appraisals of Life Insurance Business (November 1993) GN 253 Determination of Life Insurance Policy Liabilities (September 1993) GN 253 Determination of Life Insurance Policy Liabilities (September 1993) GN 258 Volatility of Results under Actuarial Standard 1.01 (September 1999) GN 259 Investment Earnings and Discount Rates under Actuarial Standard 1.01 (September 1999) GN 260 Differences between End of Office Year (Accounting Period) Valuations and Intra Office Year Valuations under AS1.01 (September 1999) Information Notes IN The Development and Use of Volatility Assumptions (January 2023) IN Discount Rates for APRA Capital Standards Life Insurance (January 2023) IN Innovation Income Steams (November 2021) IN Asymmetric Risks (September 2021) IN Analysing Disability Income Experience and Setting Best Estimate Assumptions (September 2021) IN Dangerous Occupations (November 2019) IN Innovative Income Streams (April 2019) IN Framework for Setting Life Insurance Risk Margins for Regulatory Capital (March 2016) IN Application of Regulatory and Accounting Standards on Policy Liabilities to Friendly Societies (September 2014) IN Asymmetric Risks (January 2013) IN Discount Rates for APRA Capital Standards (December 2012) IN Variable Annuities Taskforce Reading List (October 2012) IN Product Advice Regarding Policies and Reinsurance to a Life Company or Friendly Society under LPS 320 (January 2012) IN Asymmetric Risks (October 2011) IN Deferred Tax Assets (June 2010) IN Variable Annuities Taskforce Reading List (December 2009) IN Application of LPS 1.04, AASB 1038 and AASB 139 to Friendly Societies (August 2009) IN Risk-free Discount Rates under AASB 1038 (October 2008) IN Asymmetric Risks (April 2008) IN Target Surplus (September 2009) IN Target Surplus (February 2007) Discussion Notes DN Analysing Disability Income and Setting Assumptions (April 2017) DN IBNR (December 2014) DN IBNR Accompanying Spreadsheet (December 2014) DN Application of AS1.04, AASB1038 & AASB139: Effect of Margin on Services Valuation on Friendly Societies (June 2006) DN Risk-free Discount Rates under AASB 1038 (February 2005) DN Initial and Ongoing Profit Impacts of the Transition to Risk-free Discount Rates under AASB 1038 (February 2005) DN The Impact of Tax Reform on the Determination of Solvency and Capital Adequacy Requirements (2000) DN Valuation and Resilience Reserves: Geared or Guaranteed Assets