A discussion of the events and factors behind the establishment of pre-funded health benefit plans in Canada with reference to the experience of voluntary employee benefit associations in the United States and the auto sector restructuring in North America during 2008-2009. It is argued that...

Ce papier résume les résultats et les premières conclusions d'un projet de recherche conjoint sur le concept français des Provisions pour risques et charges et sur le concept britannique de contingencies. Le travail effectué inclut une analyse comparée de ces concepts ainsi que d'une...

Purpose This paper aims to provide a methodology for designing and conducting solvency stress tests, under the standardised approach as per IFSB-15, including the establishment of macro-financial links, running scenarios with variation of assumptions and stress scenario parameters; apply and...