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  • C-3 Risk and Liability Hedging
    surrenders and loans (i.e., whether there is direct recognition of loans), and (4) the evaluation of ... panel used a situation where the policies had direct recognition. Interestingly, loans had little effect ...

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    • Authors: William Britton, Douglas Doll
    • Date: Jan 1988
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Statutory accounting; Life Insurance>Universal life; Life Insurance>Whole life; Public Policy