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  • Unassigned Surplus and Contingency Reserves
    Unassigned Surplus and Contingency ... 2 8 0 10 3 12 7 15 11 17 13 Addition (1o) 827 25 23 20 17 15 13 11 8 Total CRVM ... Total NL (9)+(10) (12) 819 19 18 18 17 18 20 22 21 UNASSIGNED SURPLUS AND CONTINGENCY ...

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    • Authors: Dwight K Bartlett, Thomas P Bowles, John M Bragg, Robert G Espie, Louis Garfin, Meno T Lake, Charles W McMahon, Will R Mullens, Harry Walker, Dale R Gustafson, Edward A Green, William M Anderson, Max Bruce Willard Batho, Eugene F Porter, Henry S Beers, Joseph R Pickering
    • Date: Oct 1967
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting
  • Adjusted Earnings
    Adjusted Earnings This discussion at an SOA Regional Meeting covers adjusted earnings for ... to the problem of adjusted earnings is that line 17 of the income statement, increase in aggregate reserves ...

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    • Authors: Robert G Espie, Melvin L Gold, W H Odell, Frederick S Townsend, Robert S Yoder, E Forrest Estes, Christian L Strom, Andrew Vogt
    • Date: May 1968
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting