Description: This session at the SOA 1990 Hartford Spring Meeting is about proposed revisions of the Standard Valuation Law. The changes from the insurance company and regulator perspective are discussed. The concept of the valuation actuary is also discussed.

Description: This paper discusses three methods for the amortization of deferred acquisition expenses, DAC and the results when actual experience differs significantly from that assumed. The methods include a static approach with prescheduled amortization, a dynamic technique called the expense reserve factor method, and an aggregate or accumulated premium revenue method. A discussion follows the paper. From Transactions of Society of Actuaries 1978, Vol. 30.

Description: This session discussion is about the update on revision of standard valuation law and MSVR, Actuarial Standards Board, NAIC, FASB, Emerging Issues Task Force, AICPA and COVARA. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: This session from the 1983 SOA Vancouver Meeting covers various measures of profitability by line of business, analysis of earnings and techniques to measure the surplus needed to support a line or product. From Record of Society Of Actuaries Vol. 9. No. 3

Description: This panel at the SOA 1982 Spring Meeting in Colorado Springs presents a discussion on the implications of allocating specific assets to particular lines of business. The panel examines both the introduction and the management of specific allocation procedures and how the principal methods work in practice.

Description: This paper develops a tool that may be useful in explaining the differences between earnings that are reported under GAAP and profits that are expressed as an internal rate of return.

Description: This session from the 1983 SOA Spring Meeting focuses on adding a new line of business in an established company, reasons to consider adding a new line, the resources needed for the line and the performance measures to assess profitability. From Record of Society of Actuaries Vol. 9, No. 1.

Description: This paper begins with an investigation of the conceptual profit model known as Anderson's formula, then it compares Anderson's formula with two alternative profit formulas and discusses some applications and limitations of each method. A discussion of the paper follows. From Transactions of Society of Actuaries 1979, Vol. 31.

Description: This paper attempts to develop an actuarial rationalization for the governance of a mutual life insurance company. It addresses setting surplus targets, long term growth objectives, internal performance accounting, and mergers and acquisitions. A discussion of the paper follows. From Transactions of Society of Actuaries 1979, Vol. 31.

Description: This session discussion is about the definition of a value-added financial statement, advantages of value-added approach relative to other financial statements, relation of value-added to level-rate-of-return method, treatment of deferrable items and recursive methods of preparing value-added statements. From Record of the Society of Actuaries Vol. 15, No. 2.