{"id":316,"date":"2020-07-05T16:01:39","date_gmt":"2020-07-05T16:01:39","guid":{"rendered":"https:\/\/actuary.hu\/weblap3\/?page_id=316"},"modified":"2023-05-02T23:27:40","modified_gmt":"2023-05-02T21:27:40","slug":"mat-szabvanyok-es-ajanlasok","status":"publish","type":"page","link":"https:\/\/actuary.hu\/weblap3\/szakma\/mat-szabvanyok-es-ajanlasok\/","title":{"rendered":"MAT szabv\u00e1nyok \u00e9s aj\u00e1nl\u00e1sok"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"316\" class=\"elementor elementor-316\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-046c97d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"046c97d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cfdef08\" data-id=\"cfdef08\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d4b9ec3 elementor-widget elementor-widget-heading\" data-id=\"d4b9ec3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">MAT szabv\u00e1nyok \u00e9s aj\u00e1nl\u00e1sok<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0f857aa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0f857aa\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3b8c9f7\" data-id=\"3b8c9f7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d729e9 elementor-widget elementor-widget-heading\" data-id=\"7d729e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">A MAT szabv\u00e1nyai \u00e9s aj\u00e1nl\u00e1sai<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9cbde7b elementor-widget elementor-widget-text-editor\" data-id=\"9cbde7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Fontos, hogy a szabv\u00e1nyok betart\u00e1sa minden tag sz\u00e1m\u00e1ra k\u00f6telez\u0151.\u00a0<span style=\"font-size: 16px; background-color: rgba(255, 255, 255, 0);\">Az aj\u00e1nl\u00e1sok figyelemfelh\u00edv\u00f3 jelleggel jel\u00f6lik ki a j\u00f3 szakmai gyakorlatot.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-98aae4e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"98aae4e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0c73309\" data-id=\"0c73309\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6dfd0d1 elementor-widget elementor-widget-heading\" data-id=\"6dfd0d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Az aktu\u00e1rius gyakorlat magyar szabv\u00e1nyaiban a PDF verzi\u00f3kban csak a file-okon bel\u00fcli hivatkoz\u00e1sok m\u0171k\u00f6dnek. A file-ok k\u00f6z\u00f6tti kereszthivatkoz\u00e1sok csak a Word verzi\u00f3kban m\u0171k\u00f6dnek amennyiben azonos k\u00f6nyvt\u00e1rba mentj\u00fck el \u0151ket.\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e4e97d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e4e97d1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3d8b9fe\" data-id=\"3d8b9fe\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8a32314 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8a32314\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5b5507 elementor-widget elementor-widget-heading\" data-id=\"e5b5507\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Az aktu\u00e1rius gyakorlat magyar szabv\u00e1nya E2 (AGyMSz E2)<br>Az aktu\u00e1riusi feladatk\u00f6r jelent\u00e9se a 2009\/138\/EK ir\u00e1nyelv alapj\u00e1n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a4ae76f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a4ae76f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-02064a8\" data-id=\"02064a8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c00b57 elementor-widget elementor-widget-text-editor\" data-id=\"1c00b57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az AKTU\u00c1RIUSI GYAKORLAT MAGYAR SZABV\u00c1NYA ir\u00e1nymutat\u00e1st ad az<br \/>aktu\u00e1riusok sz\u00e1m\u00e1ra az Aktu\u00e1riusi Feladatk\u00f6r Jelent\u00e9s\u00e9nek (Actuarial Function Report, AF<br \/>jelent\u00e9s) \u00f6ssze\u00e1ll\u00edt\u00e1sa vonatkoz\u00e1s\u00e1ban, amelyet a v\u00e1llalkoz\u00e1s a Szolvencia II ir\u00e1nyelv 48. cikk\u00e9nek<br \/>(1) bekezd\u00e9s\u00e9ben \u00e9s a Bizotts\u00e1g (EU) 2015\/35 felhatalmaz\u00e1son alapul\u00f3 rendelete 272. cikk\u00e9nek (8) bekezd\u00e9s\u00e9ben r\u00f6gz\u00edtett jelent\u00e9si k\u00f6vetelm\u00e9nyeknek val\u00f3 megfelel\u00e9se \u00e9rdek\u00e9ben ad k<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-aec54d6\" data-id=\"aec54d6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-98d4785 elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"98d4785\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2022\/08\/Aktua\u0301riusi-Gyakorlat-Magyar-Szabva\u0301nya-E2.pdf\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-918b434\" data-id=\"918b434\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c644079 elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"c644079\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2022\/08\/Aktua\u0301riusi-Gyakorlat-Magyar-Szabva\u0301nya-E2.docx\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-word\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-56ba4bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"56ba4bc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8ab0669\" data-id=\"8ab0669\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-af3fcce elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"af3fcce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-307c394 elementor-widget elementor-widget-heading\" data-id=\"307c394\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Az aktu\u00e1rius gyakorlat magyar szabv\u00e1nya I1 (AGyMSzI1)<br>\u00c1ltal\u00e1nos aktu\u00e1riusi gyakorlat<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6be295e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6be295e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-31d4d0d\" data-id=\"31d4d0d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ecd3d16 elementor-widget elementor-widget-text-editor\" data-id=\"ecd3d16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tAz International Actuarial Association ISAP\n1 illetve az Actuarial Association of Europe ESAP 1 (tartalmilag azonos)\nszabv\u00e1ny\u00e1t \u00fclteti \u00e1t a magyar k\u00f6rnyezetbe.\n\nEz a Szabv\u00e1ny a MAT valamennyi tagj\u00e1ra n\u00e9zve\nk\u00f6telez\u0151 \u00e9rv\u00e9ny\u0171. Ez azt jelenti, hogy -tekintettel az 1.6.1 pontban kifejtettekre\nis- a Szabv\u00e1ny megszeg\u00e9se etikai v\u00e9ts\u00e9g.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-015d7db\" data-id=\"015d7db\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8bdc1ac elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"8bdc1ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2020\/07\/AGyMSz1_2015-04-28.pdf\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-d041b6b\" data-id=\"d041b6b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b13403d elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"b13403d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2022\/05\/AGyMSz1_2015-04-28.docx\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-word\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9e8489c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9e8489c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bb3bae6\" data-id=\"bb3bae6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-06990fb elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"06990fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eacfd79 elementor-widget elementor-widget-heading\" data-id=\"eacfd79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Az aktu\u00e1rius gyakorlat magyar szabv\u00e1nya I1A (AGyMSzI1A)<br>\nModellez\u00e9si elvek\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d794310 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d794310\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-162bbe5\" data-id=\"162bbe5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99795e3 elementor-widget elementor-widget-text-editor\" data-id=\"99795e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ir\u00e1nymutat\u00e1st ad az aktu\u00e1riusok sz\u00e1m\u00e1ra a modellez\u00e9si elvek vonatkoz\u00e1s\u00e1ban olyan esetekben, amikor az aktu\u00e1riusi szolg\u00e1ltat\u00e1sokat modellek seg\u00edts\u00e9g\u00e9vel ny\u00fajtj\u00e1k, annak \u00e9rdek\u00e9ben, hogy a c\u00e9lzott felhaszn\u00e1l\u00f3k megbizonyosodhassanak arr\u00f3l, hogy: <br \/>&#8211; az aktu\u00e1riusi szolg\u00e1ltat\u00e1sok ny\u00fajt\u00e1s\u00e1ra megfelel\u0151 szakmais\u00e1ggal \u00e9s gondoss\u00e1ggal ker\u00fcl sor; <br \/>&#8211; az eredm\u00e9nyek az ig\u00e9nyekre v\u00e1laszolnak \u00e9s relev\u00e1nsak, illetve teljesk\u00f6r\u0171ek, \u00e9s az eredm\u00e9nyek k\u00f6zl\u00e9se vil\u00e1gos \u00e9s \u00e9rthet\u0151 form\u00e1ban t\u00f6rt\u00e9nik; valamint<br \/>&#8211; az alkalmazott felt\u00e9telez\u00e9sek \u00e9s m\u00f3dszertan (ide\u00e9rtve \u2013 t\u00f6bbek k\u00f6z\u00f6tt \u2013 a modelleket \u00e9s a modellez\u00e9si technik\u00e1kat) k\u00f6zl\u00e9se megfelel\u0151en t\u00f6rt\u00e9nik.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-36b355f\" data-id=\"36b355f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3f2b77a elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"3f2b77a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2022\/05\/AGyMSz1A_2020-08-19.pdf\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-6711dde\" data-id=\"6711dde\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1528f70 elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"1528f70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2022\/05\/AGyMSz1A_2020-08-19.docx\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-word\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-64b78b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"64b78b8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-50fc396\" data-id=\"50fc396\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-60ba7e1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"60ba7e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7d4e32 elementor-widget elementor-widget-heading\" data-id=\"a7d4e32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Az aktu\u00e1rius gyakorlat magyar szabv\u00e1nya I4 (AGyMSzI4)<br>IFRS 17 Biztos\u00edt\u00e1si szerz\u0151d\u00e9sek<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-18b241d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18b241d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-444a8df\" data-id=\"444a8df\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68b1326 elementor-widget elementor-widget-text-editor\" data-id=\"68b1326\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ir\u00e1nymutat\u00e1st ad az <a href=\"AGyMSz_Glossary_2022-06-01.docx#aktu\u00e1rius\">aktu\u00e1riusok<\/a> sz\u00e1m\u00e1ra az <a href=\"AGyMSz_Glossary_2022-06-01.docx#IFRS17\">IFRS 17<\/a> standardhoz kapcsol\u00f3d\u00f3 <a href=\"AGyMSz_Glossary_2022-06-01.docx#aktu\u00e1riusi_szolg\u00e1ltat\u00e1sok\">aktu\u00e1riusi szolg\u00e1ltat\u00e1sok<\/a> ny\u00fajt\u00e1sa vonatkoz\u00e1s\u00e1ban. C\u00e9lja, hogy a <a href=\"AGyMSz_Glossary_2022-06-01.docx#C\u00e9lfelhaszn\u00e1l\u00f3\">c\u00e9lfelhaszn\u00e1l\u00f3k<\/a> min\u00e9l jobban megbizonyosodhassanak arr\u00f3l, hogy:<\/p><ul><li>az <a href=\"AGyMSz_Glossary_2022-06-01.docx#aktu\u00e1riusi_szolg\u00e1ltat\u00e1sok\">aktu\u00e1riusi szolg\u00e1ltat\u00e1sok<\/a> ny\u00fajt\u00e1s\u00e1ra megfelel\u0151 szakmais\u00e1ggal \u00e9s gondoss\u00e1ggal ker\u00fcl sor;<\/li><li>az eredm\u00e9nyek az ig\u00e9nyeikre v\u00e1laszolnak \u00e9s relev\u00e1nsak, illetve teljesk\u00f6r\u0171ek, \u00e9s az eredm\u00e9nyek k\u00f6zl\u00e9se vil\u00e1gos \u00e9s \u00e9rthet\u0151 form\u00e1ban t\u00f6rt\u00e9nik; valamint<\/li><li>az alkalmazott felt\u00e9telez\u00e9sek \u00e9s m\u00f3dszertan (ide\u00e9rtve a <a style=\"font-size: 16px; background-color: #ffffff;\" href=\"AGyMSz_Glossary_2022-06-01.docx#Modell\">modelleket<\/a><span style=\"font-size: 16px;\"> \u00e9s a modellez\u00e9si technik\u00e1kat) k\u00f6zl\u00e9se megfelel\u0151en t\u00f6rt\u00e9nik.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-9b5b116\" data-id=\"9b5b116\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5752e54 elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"5752e54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2022\/05\/AGyMSz4_2022-06-01.pdf\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-e328845\" data-id=\"e328845\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de68c6d elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"de68c6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2022\/05\/AGyMSz4_2022-06-01.docx\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-word\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-38dfc7d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38dfc7d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8887c3c\" data-id=\"8887c3c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8cee940 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8cee940\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e41397 elementor-widget elementor-widget-heading\" data-id=\"0e41397\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\nAz aktu\u00e1riusi gyakorlat magyar szabv\u00e1nyaiban (AGyMSz) haszn\u00e1lt defin\u00edci\u00f3k sz\u00f3szedete\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-97c6602 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97c6602\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-00494b3\" data-id=\"00494b3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3506fb4 elementor-widget elementor-widget-text-editor\" data-id=\"3506fb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A jelen sz\u00f3szedet az aktu\u00e1riusi gyakorlat magyar szabv\u00e1nyaiban (AGyMSz) haszn\u00e1lt valamennyi defin\u00edci\u00f3 egys\u00e9ges sz\u00f3szedete. A jelen sz\u00f3szedet nem AGyMSz szabv\u00e1ny, \u00e9s nem rendelkezik saj\u00e1t hat\u00e1sk\u00f6rrel. Valamely AGyMSz szabv\u00e1nyban haszn\u00e1lt kifejez\u00e9s kiz\u00e1r\u00f3lag az adott AGyMSz szabv\u00e1nyban \u00e9rv\u00e9nyes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-e00407a\" data-id=\"e00407a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2fd435f elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"2fd435f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2022\/08\/Az-AGyMSz-ekben-haszna\u0301lt-fogalmak-jegyze\u0301ke.pdf\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-b8b632e\" data-id=\"b8b632e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0e566f3 elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"0e566f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2022\/08\/Az-AGyMSz-ekben-haszna\u0301lt-fogalmak-jegyze\u0301ke.docx\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-word\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d1589b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d1589b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-542c10e\" data-id=\"542c10e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c0970f6 elementor-widget-divider--separator-type-pattern elementor-widget-divider--no-spacing elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c0970f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;black&#039; stroke=&#039;none&#039;%3E%3Cpath d=&#039;M24,8v12H0V8H24z M24,4v1H0V4H24z&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44419b3 elementor-widget elementor-widget-heading\" data-id=\"44419b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A biztos\u00edt\u00f3 \u00e1ltal v\u00e9gzend\u0151 k\u00f6telezetts\u00e9g-megfelel\u00e9si teszt<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-0e87c18 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0e87c18\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-b40b6bf\" data-id=\"b40b6bf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-164e075 elementor-widget elementor-widget-text-editor\" data-id=\"164e075\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>E figyelemfelh\u00edv\u00f3 szakmai aj\u00e1nl\u00e1s \u00fatmutat\u00e1st ad azon Magyarorsz\u00e1gon tev\u00e9kenyked\u0151 aktu\u00e1riusok illetve a MAT azon tagjai sz\u00e1m\u00e1ra, akik -jogszab\u00e1ly vagy ezen aj\u00e1nl\u00e1s alapj\u00e1n munk\u00e1juk sor\u00e1n a k\u00f6telezetts\u00e9g-megfelel\u00e9si teszt elv\u00e9gz\u00e9s\u00e9\u00e9rt vagy ellen\u0151rz\u00e9s\u00e9\u00e9rt felel\u0151sek.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-476bb9c\" data-id=\"476bb9c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-df25911 elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"df25911\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2020\/07\/KMT_Elfogadott_2007Apr261.pdf\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1115819 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1115819\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6bc51a8\" data-id=\"6bc51a8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ce43b78 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ce43b78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15aaaff elementor-widget elementor-widget-heading\" data-id=\"15aaaff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nem-\u00e9let term\u00e9kterv d\u00edjkalkul\u00e1ci\u00f3j\u00e1val szembeni aktu\u00e1riusi elv\u00e1r\u00e1sok <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ba42ee5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba42ee5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a2261e1\" data-id=\"a2261e1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-73aa7ed elementor-widget elementor-widget-text-editor\" data-id=\"73aa7ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tAz al\u00e1bbi figyelemfelh\u00edv\u00f3 szakmai aj\u00e1nl\u00e1sban a Magyar Aktu\u00e1rius T\u00e1rsas\u00e1g a Nem-\u00e9let term\u00e9kterv d\u00edjkalkul\u00e1ci\u00f3j\u00e1val szembeni egyes aktu\u00e1riusi elv\u00e1r\u00e1sokat fogalmazza meg.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9f3ac89\" data-id=\"9f3ac89\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dda0526 elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"dda0526\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2020\/07\/Nem-elet_termekterv_Elfogadott_2008Apr071.pdf\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-32ba8e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32ba8e7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a864fe7\" data-id=\"a864fe7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63ac5b2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"63ac5b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b52b26e elementor-widget elementor-widget-spacer\" data-id=\"b52b26e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6bb51d elementor-widget elementor-widget-menu-anchor\" data-id=\"b6bb51d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"Egyebgyak\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f1295a elementor-widget elementor-widget-heading\" data-id=\"4f1295a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Egy\u00e9b szakmai j\u00f3 gyakorlatok \u00e9s ir\u00e1nymutat\u00e1sok<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1a4c64 elementor-widget elementor-widget-text-editor\" data-id=\"c1a4c64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>N\u00e9h\u00e1ny tov\u00e1bbi kiemelt szakmai j\u00f3 gyakorlatot tartalmaz\u00f3 dokumentum \u00e9s aj\u00e1nl\u00e1s.&nbsp;<span style=\"font-size: 16px; background-color: rgba(255, 255, 255, 0);\">Ezeket az aj\u00e1nl\u00e1sokat a MAT nem \u00fcltette \u00e1t saj\u00e1t szabv\u00e1ny vagy aj\u00e1nl\u00e1s form\u00e1j\u00e1ban. Az erre vonatkoz\u00f3 ig\u00e9nyeket a T. tagok jelezhetik.&nbsp;<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1b1df5b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b1df5b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d03d4c\" data-id=\"4d03d4c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e5d2ad elementor-widget elementor-widget-heading\" data-id=\"2e5d2ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A MAT IFRS munkacsoportja \u00e1ltal az IFRS17 szabv\u00e1nyhoz k\u00e9sz\u00edtett \u00e9szrev\u00e9telek: <br><br>MAT IFRS17 Biztos\u00edt\u00e1si Szerz\u0151d\u00e9sek - Bevezet\u00e9s \u00e9s Alapok v1<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-184e5c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"184e5c7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-08bc767\" data-id=\"08bc767\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c09532e elementor-widget elementor-widget-text-editor\" data-id=\"c09532e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A MAT IFRS munkacsoportj\u00e1nak egyik \u2013 tal\u00e1n f\u0151 \u2013 feladata, hogy egy meghat\u00e1rozott tematik\u00e1t k\u00f6vetve k\u00f6z\u00f6sen olyan dokumentumokat \u00e1ll\u00edt el\u0151, amelyek hasznos seg\u00edts\u00e9get ny\u00fajthatnak anyagaink felhaszn\u00e1l\u00f3inak az IFRS 17 szabv\u00e1ny implement\u00e1ci\u00f3j\u00e1hoz, f\u0151k\u00e9nt h\u00e1tt\u00e9ranyagok, lehets\u00e9ges megk\u00f6zel\u00edt\u00e9sek \u00e9s p\u00e9ld\u00e1k k\u00f6zread\u00e1s\u00e1val. Ennek az anyagnak az els\u0151 k\u00e9t fejezete k\u00e9sz\u00fclt el: a bevezet\u00e9s, \u00e9s az alapok. Tartalmaz egy harmadik fejezetet is, mely t\u00e1gabb kontextusba helyezi a k\u00e9t fejezetet: a szabv\u00e1ny fejezeteinek, t\u00e9mak\u00f6reinek javasolt feloszt\u00e1sa, a feldolgoz\u00e1s rendszerez\u00e9se \u2013 azaz ahogy a MAT IFRS munkacsoport t\u00e1rgyalni tervezi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-74e3c79\" data-id=\"74e3c79\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c1d8d15 elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"c1d8d15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2022\/01\/MAT_IFRS17_Biztositasi_Szerzodesek_-_Bevezetes_es_Alapok_v1.pdf\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e31d99 elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"2e31d99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2022\/01\/MAT_IFRS17_Biztositasi_Szerzodesek_-_Bevezetes_es_Alapok_v1.docx\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-5abde5d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5abde5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2c54a33 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c54a33\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-de448e5\" data-id=\"de448e5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b16aea8 elementor-widget elementor-widget-heading\" data-id=\"b16aea8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Az IFRS17 kiemelt kifejez\u00e9seinek magyar megfelel\u0151i<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2832508 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2832508\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-8f6a6a2\" data-id=\"8f6a6a2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-90e0306 elementor-widget elementor-widget-text-editor\" data-id=\"90e0306\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tA MAT IFRS munkacsoport az IFRS17 legfontosabb elemeivel kapcsolatban fogalmazott meg aj\u00e1nl\u00e1st az angol eredeti kifejez\u00e9sek magyar megfelel\u0151ire.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-689a3ee\" data-id=\"689a3ee\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8b3aaee elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"8b3aaee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2020\/07\/2020_07_11_IFRS17_Kiemelt_kifejez\u00e9sek_magyarul_2020-05-25_v2.xlsx\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-excel\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a963560 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a963560\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a3a5280\" data-id=\"a3a5280\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6432e40 elementor-widget-divider--separator-type-pattern elementor-widget-divider--no-spacing elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6432e40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;black&#039; stroke=&#039;none&#039;%3E%3Cpath d=&#039;M24,8v12H0V8H24z M24,4v1H0V4H24z&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec0c952 elementor-widget elementor-widget-heading\" data-id=\"ec0c952\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">International Standards of Actuarial Practice<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b39616 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8b39616\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01ad49f elementor-widget elementor-widget-heading\" data-id=\"01ad49f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">International Standard of Actuarial Practice 1\n(General Actuarial Practice)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-017768b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"017768b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-d4eed7a\" data-id=\"d4eed7a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d6329d elementor-widget elementor-widget-text-editor\" data-id=\"3d6329d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This ISAP 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 <span style=\"font-size: 16px;\">The assumptions and methodology (including, but not limited to, models and modelling techniques) used are disclosed appropriately.<br \/><\/span><span style=\"font-size: 16px;\">Last update: 19 April 2019.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-76a3c93\" data-id=\"76a3c93\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c01bc71 elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"c01bc71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2022\/05\/ISAP1_Review_adopted_1Dec2018_V2_16April2019.pdf\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f7e408e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f7e408e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2f1bf3f\" data-id=\"2f1bf3f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f967f44 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f967f44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5582d30 elementor-widget elementor-widget-heading\" data-id=\"5582d30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">International Standard of Actuarial Practice 1A\n(Governance of Models)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2010bf1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2010bf1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-cc26877\" data-id=\"cc26877\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2496519 elementor-widget elementor-widget-text-editor\" data-id=\"2496519\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This ISAP provides guidance to actuaries on model governance when performing actuarial services involving models, 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.<br \/><span style=\"font-size: 16px;\">Last update: 1 December 2018.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-fc7e4a2\" data-id=\"fc7e4a2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-582bf50 elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"582bf50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2022\/05\/ISAP_1A_Final_December2018_Web.pdf\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e055891 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e055891\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-73170cb\" data-id=\"73170cb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-06f1052 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"06f1052\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70b9600 elementor-widget elementor-widget-heading\" data-id=\"70b9600\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">International Standard of Actuarial Practice 2\n(Financial Analysis of Social Security Programs)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6bf92e3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6bf92e3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-feb1e7c\" data-id=\"feb1e7c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-00e1312 elementor-widget elementor-widget-text-editor\" data-id=\"00e1312\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This International Standard of Actuarial Practice (ISAP) applies to actuarial services performed in the context of social security programs (SSPs). It is intended to:<span style=\"font-size: 16px;\">\u00a0Promote the development of consistent actuarial practice for <\/span>SSP<span style=\"font-size: 16px;\">s throughout the world; and<\/span><span style=\"font-size: 16px;\">\u00a0Narrow the range of practice considered acceptable under ISAP\u00a01\u00a0\u2013\u00a0General Actuarial Practice.<br \/><\/span><span style=\"font-size: 16px;\">Last update: 1 December 2018.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1374abd\" data-id=\"1374abd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f919b9d elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"f919b9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2022\/05\/ISAP2_ConformanceChanges_1Dec2018.pdf\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f394187 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f394187\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-31a4731\" data-id=\"31a4731\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-091fb59 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"091fb59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71a1249 elementor-widget elementor-widget-heading\" data-id=\"71a1249\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">International Standard of Actuarial Practice 3\n(Actuarial Practice in relation to IAS 19 Employee Benefits)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ad3019a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad3019a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e0540c7\" data-id=\"e0540c7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d2594f3 elementor-widget elementor-widget-text-editor\" data-id=\"d2594f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This International Standard of Actuarial Practice (ISAP) provides guidance to actuaries when performing actuarial services in connection with International Accounting Standard 19 (IAS 19) Employee Benefits. ISAPs are model standards of actuarial practice and, as such, are not binding on any actuary.<\/p><p>ISAP 3 was adopted by the IAA Council in 1 December 2018.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e0b98da\" data-id=\"e0b98da\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b024350 elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"b024350\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/www.actuaries.org\/IAA\/Documents\/CTTEES_ASC\/Final_ISAPs_Posted\/ISAP3_ConformanceChanges_1Dec2018.pdf\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-581ce36 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"581ce36\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ed1b3a4\" data-id=\"ed1b3a4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-92fbc84 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"92fbc84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e84346 elementor-widget elementor-widget-heading\" data-id=\"4e84346\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">International Standard of Actuarial Practice 4\n(IFRS 17 Insurance Contracts)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8238a6b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8238a6b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-636f055\" data-id=\"636f055\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bebda2b elementor-widget elementor-widget-text-editor\" data-id=\"bebda2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This International Standard of Actuarial Practice (ISAP) provides guidance to actuaries when performing actuarial services in connection with International Financial Reporting Standard 17 Insurance Contracts (IFRS 17) issued in 21 November 2019.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-d54d83a\" data-id=\"d54d83a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-146c1a9 elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"146c1a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2021\/10\/IAA_ISAP4_ApprovedFinal_21Nov2019.pdf\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fa724a5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa724a5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f1a9cc1\" data-id=\"f1a9cc1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4bf5e48 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4bf5e48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76a9539 elementor-widget elementor-widget-heading\" data-id=\"76a9539\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">International Standard of Actuarial Practice 5\n(Insurer Enterprise Risk Models)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-0a19686 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a19686\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6ac4e42\" data-id=\"6ac4e42\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-da5e4d7 elementor-widget elementor-widget-text-editor\" data-id=\"da5e4d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This International Standard of Actuarial Practice (ISAP) provides guidance to actuarie<u>s<\/u> when performing actuarial services involving the use of enterprise risk models for insurers. <br \/>Last update: 1 December 2018.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-d7ed60c\" data-id=\"d7ed60c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0daaf20 elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"0daaf20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2022\/05\/ISAP5_ConformanceChanges_1Dec2018.pdf\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-346dd19 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"346dd19\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-886dc3c\" data-id=\"886dc3c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e52492 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2e52492\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b549a02 elementor-widget elementor-widget-heading\" data-id=\"b549a02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">International Standard of Actuarial Practice 6\n(Enterprise Risk Management Programs and  IAIS Insurance Core Principles\n)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d528849 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d528849\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6cabf21\" data-id=\"6cabf21\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-120f455 elementor-widget elementor-widget-text-editor\" data-id=\"120f455\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This International Standard of Actuarial Practice (ISAP) provides guidance to actuaries who provide actuarial services involving enterprise risk management (ERM) programs that address insurer risks and are within the scope of regulations consistent with two of the Insurance Core Principles (ICP 8 and ICP 16) of the International Association of Insurance Supervisors (IAIS)<em>.<\/em><br \/>Last update: 1 December 2018.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f9ec6f0\" data-id=\"f9ec6f0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-14db7ff elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"14db7ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2022\/05\/ISAP6_Final_Adopted1Dec2018.pdf\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c18d434 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c18d434\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ab98ed7\" data-id=\"ab98ed7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8cc893c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8cc893c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8105bf4 elementor-widget elementor-widget-heading\" data-id=\"8105bf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">International Standard of Actuarial Practice Glossary\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-77c616f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77c616f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0a3b4ff\" data-id=\"0a3b4ff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-868193f elementor-widget elementor-widget-text-editor\" data-id=\"868193f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This glossary is the single repository of all defined terms used in the International Standards of Actuarial Practice (ISAPs).\u00a0 It is not an ISAP and has no authority of its own.\u00a0 Any defined term used in an ISAP (including any standard created by the adaptation of an ISAP by a standard-setter) takes the authority of that ISAP or adaptation. <br \/><span style=\"font-size: 16px;\">Issued: 21 November 2019<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f53b8b5\" data-id=\"f53b8b5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69fec35 elementor-view-framed elementor-shape-square elementor-widget elementor-widget-icon\" data-id=\"69fec35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon elementor-animation-grow\" href=\"https:\/\/actuary.hu\/weblap3\/wp-content\/uploads\/2021\/10\/IAA_ISAP_Glossary_Final_21Nov2019.pdf\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-23d6375 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"23d6375\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0607969\" data-id=\"0607969\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c60ed21 elementor-widget-divider--separator-type-pattern elementor-widget-divider--no-spacing elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c60ed21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;black&#039; stroke=&#039;none&#039;%3E%3Cpath d=&#039;M24,8v12H0V8H24z M24,4v1H0V4H24z&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b5d70ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b5d70ff\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a5700eb\" data-id=\"a5700eb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ad4fe57 elementor-widget elementor-widget-spacer\" data-id=\"ad4fe57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48e4a88 elementor-widget elementor-widget-heading\" data-id=\"48e4a88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">MAT prezent\u00e1ci\u00f3s sablonok<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-42e4e18 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42e4e18\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6dc8a0f\" data-id=\"6dc8a0f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d2c3ce6 elementor-widget elementor-widget-text-editor\" data-id=\"d2c3ce6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A MAT ezeket a prezent\u00e1ci\u00f3s sablonokat javasolja haszn\u00e1latra a rendezv\u00e9nyein.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-29b3b20\" data-id=\"29b3b20\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b42c2b4 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"b42c2b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/www.actuary.hu\/hiv\/MAT_prez_sablon\/MAT_prez_sablonHU20210325_4-3.potx\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-powerpoint\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf965f0 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"bf965f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/www.actuary.hu\/hiv\/MAT_prez_sablon\/MAT_prez_sablonHU20210325_16-9.potx\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-powerpoint\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>MAT szabv\u00e1nyok \u00e9s aj\u00e1nl\u00e1sok A MAT szabv\u00e1nyai \u00e9s aj\u00e1nl\u00e1sai Fontos, hogy a szabv\u00e1nyok betart\u00e1sa minden tag sz\u00e1m\u00e1ra k\u00f6telez\u0151.\u00a0Az aj\u00e1nl\u00e1sok figyelemfelh\u00edv\u00f3 jelleggel jel\u00f6lik ki a j\u00f3 szakmai gyakorlatot. Az aktu\u00e1rius gyakorlat magyar szabv\u00e1nyaiban a PDF verzi\u00f3kban csak a file-okon bel\u00fcli hivatkoz\u00e1sok m\u0171k\u00f6dnek. A file-ok k\u00f6z\u00f6tti kereszthivatkoz\u00e1sok csak a Word verzi\u00f3kban m\u0171k\u00f6dnek amennyiben azonos k\u00f6nyvt\u00e1rba mentj\u00fck el [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":323,"parent":52,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-316","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/pages\/316","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/comments?post=316"}],"version-history":[{"count":109,"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/pages\/316\/revisions"}],"predecessor-version":[{"id":5007,"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/pages\/316\/revisions\/5007"}],"up":[{"embeddable":true,"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/pages\/52"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/media\/323"}],"wp:attachment":[{"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/media?parent=316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}