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  • Measurement of Financial Results
    line. • Lack of understanding and utilization of direct costing techniques. • Actuarial conflict of interest ... insurance to which value should be given. Group medical care claims, despite currently variable gains and losses ...

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    • Authors: Donald D Cody, Richard S Robertson, Robert Shapiro, Harry D. Garber
    • Date: May 1977
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting
  • The Future Outlook For Stock Company Profitability And Mutual Company Surplus Position
    might be able to support the policyholders of the primary ccrmpany. Nevertheless, it appears that the mutual ... expected claims on disability income and medical care coverages are insignificant relative to other risks ...

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    • Authors: Donald D Cody, Dale Hagstrom, Richard S Robertson
    • Date: Apr 1982
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Surplus Standards - United States, Canada, United Kingdom
    reason for this restriction is that, in Europe direct companies are strictly regulated while reinsurance ... companies are regulated in exactly the same way as direct-writing companies. So this kind of restriction ...

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    • Authors: Allan Brender, Richard S Robertson, Richard J Squires, Paul Winokur
    • Date: Jun 1985
    • Competency: Professional Values>Practice expertise; Professional Values>Public interest representation
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Statutory accounting
  • Trends In GAAP And Statutory Financial Statements
    reserves. The entire recordkeeping is done by the primary carrier and there is no way to review the in force ... company's ability in reaching its own goal. The primary economic goal of a mutual company is to provide ...

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    • Authors: Clayton A Cardinal, Ellis D Flinn, Richard S Robertson, Paul E Sarnoff
    • Date: Jun 1976
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>Statutory accounting