Aanwijzingen

Deze publicaties beogen actuarissen nadere aanwijzingen te geven ter zake van een specifiek onderdeel van de uitoefening van het beroep van Actuaris AG. Verwacht wordt dat actuarissen kennisnemen van deze aanwijzingen en deze overwegen voor zover relevant voor de opdracht. Een Actuaris AG die deze aanwijzingen niet toepast dient - ingeval van een materiële afwijking - de aard, de redenen en de gevolgen van de afwijking op een passende wijze toe te lichten.

DSAPs

De volgende Dutch Standards of Actuarial Practice (DSAP's) zijn nu van kracht:

DSAP 1

General Actuarial Practice, goedgekeurd in Algemene Ledenvergadering van 28 november 2019.

Purpose DSAP 1
This DSAP provides guidance to actuaries when performing actuarial services to give intended users confidence that:

• actuarial services are carried out professionally and with due care;
• the results are relevant to their needs, are presented clearly and understandably, and are complete; and
• the assumptions and methodology (including, but not limited to, models and modelling techniques) used are disclosed appropriately.

Afgeleid van: ISAP 1

DSAP 2

Actuarial Function Report under Directive 2009/138/EC, goedgekeurd in Algemene Ledenvergadering van 7 december 2021.

Purpose DSAP 2
The purpose of this DSAP is that the intended users of the AFR should be able to place a high degree of reliance on the AFR, its relevance, transparency of assumptions, completeness and comprehensibility, including the communication of any uncertainty inherent in the results stated in the AFR. In particular it does this by ensuring that the AFR:

• includes sufficient information to enable intended users to judge the relevance of the contents of the AFR;
• includes sufficient information to enable intended users to understand the implications of the contents of the AFR; and
• such information is presented in a clear and comprehensible manner.

Afgeleid van: ESAP 2; Tabular version ESAP 2

DSAP 3

Actuarial Practice in relation to IAS19 Employee Benefits, goedgekeurd in Algemene Ledenvergadering van 28 november 2019.

Purpose DSAP 3
This DSAP provides guidance to actuaries when performing actuarial services in connection with IAS 19. Its purpose is to increase intended users’ confidence that:

• actuarial services are carried out professionally and with due care, consistently with IAS 19, and taking into account the reporting entity’s accounting policies;
• the results are relevant to their needs, are presented clearly and understandably, and are complete; and
• the assumptions and methodology (including, but not limited to, models and modelling techniques) used are disclosed appropriately in the actuary’s report.

Afgeleid van: ISAP 3

DSAP 4

IFRS17 Insurance Contracts, goedgekeurd in Algemene Ledenvergadering van 7 december 2021.

Purpose DSAP 4
This DSAP provides guidance to actuaries when performing actuarial services in connection with IFRS 17. Its purpose is to increase intended users’ confidence that:

• actuarial services are carried out professionally and with due care;
• the results are relevant to their needs, are presented clearly and understandably, and are complete; and
• the assumptions and methodology (including models and modelling techniques) used are disclosed appropriately.

Afgeleid van: ISAP 4

DSAP 5

Enterprise Risk Management Programs and IAIS Insurance Core Principles, goedgekeurd in Algemene Ledenvergadering van 28 november 2019.

Purpose DSAP 5
This DSAP provides guidance to actuaries when performing actuarial services involving ERM programs that are within the scope of regulations consistent with two of the ICPs of the International Association of Insurance Supervisors, namely Risk Management and Internal Controls (ICP 8) and Enterprise Risk Management for Solvency Purposes (ICP 16). It is expected to help increase public confidence in the ERM work provided by actuaries by giving intended users confidence that:

• actuarial services are carried out professionally and with due care;
• the results are relevant to their needs, are presented clearly and understandably, and are complete; and
• the assumptions and methodology used are disclosed appropriately.

Afgeleid van: ISAP 6

Procedure voor het vaststellen van (internationale) standaarden

In het document ‘Procedure vaststellen (internationale) standaarden’ wordt het proces beschreven dat het AG hanteert voor het vaststellen van (internationale) standaarden.

Ter consultatie

Er zijn momenteel geen consultaties.