Guidance on Reporting Actuarial Information
[This page is now obsolete. I have kept it online in case anyone wishes to access the information out of historical interest.]
In 2012, I developed a series of teaching notes to assist actuaries (and others) when writing documents that needed to comply with the Financial Reporting Council’s reporting requirements for actuarial information. With effect from 1 July 2017, a new series of TASs came into force (labelled as TAS 100 to TAS 400), replacing the TASs in existence when I prepared my teaching notes.
I prepared six alternative versions, reflecting different combinations of TASs which a report may have needed to comply with. (I did not address the requirements for reporting on Funeral Plans.)
- TAS R only
- TASs R, M & D (the Generic TASs): this note incorporates Note 1
- Pensions TAS plus TASs R, M & D: this note incorporates Notes 1 and 2
- Transformations & Pensions TASs plus TASs R, M & D: this note incorporates Notes 1, 2 & 3
- Insurance TAS plus TASs R, M & D: this note incorporates Notes 1 and 2
- Transformations & Insurance TASs plus TASs R, M & D: this note incorporates Notes 1, 2 & 5
An article recounting some of the background to these notes is in the August 2012 edition of The Actuary
The notes may be reproduced or disseminated in whole to third parties. Extracts may not be reproduced without consent (see copyright notice on page 2 of each note).