HS 323 Audio: Individual Life Insurance (2015) episodes:

• March 26, 201518-04-Describe various methods of creating affi liations among companies in the life insurance business, including the special role of holding companies.

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• March 26, 201520-03-Explain how the risk-based capital approach operates

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• March 26, 201520-02-Explain how the IRIS is used to identify companies for whom regulatory review and perhaps regulatory oversight is appropriate.

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• March 26, 201519-04-Explain the principal differences between statutory accounting practices and GAAP.

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• March 26, 201519-01-Identify the key audiences that use life insurance company financial statements and explain each user group's interest and objectives.

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• March 26, 201519-05-Describe the differences in the form of presentation in statutory and GAAP financial statements.

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• March 26, 201518-01-Describe the differences between stock and mutual life insurers and how the conversion from one to the other is executed.

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• March 26, 201518-03-Describe the internal organization of life insurance companies.

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• March 26, 201519-02-Describe the purpose of, and the information presented in, the statement of financial position (balance sheet), the income statement, and the statement of cash flows.

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• March 26, 201518-02-Identify the types of life insurance providers other than commercial life insurance companies.

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