GH 201-C: Keep Canadian financial reporting and capital measures separate
A financial-statement result and a capital measure have different purposes and definitions. In group and health work, specify the contract and reporting basis before describing a reserve or performance change.
Original practice scenario
For an original close scenario, a claims estimate changes while a regulatory capital requirement also changes. Prepare two bridges instead of assuming they are the same adjustment. Identify the relevant Canadian entity and framework from the course readings before using a numerical capital rule.
Study check
Write the assumptions, the decision being supported and one limitation. Use the current course syllabus for the required terminology and scope; this introductory guide is not a complete course summary.
Reading sources
ActNet editorial guide · October 1, 2026 · Original illustrative examples.