Description: This discussion at the 1968 Annual Meeting covers various aspects of life insurance accounting including the Mandatory Securities Valuation Reserve, accounting adjustments when registering with the SEC, GAAP for non-admitted assets, reserve conservatism, and tax liabilities.

Description: This panel discussion looks at answering the following questions: What methods are used in computing Incurred but Unreported Claims? To what extent are approximations used in determining items for the Analysis of Increase in Reserve? What records can be closed out early to facilitate annual statement preparation? From Transactions of Society of Actuaries 1960, Vol. 12, No. 33.

Description: These discussions at the 1967 New York and New Orleans Regional Meetings are about methods of allocating investment income using the investment year method and the treatment of unrealized capital gains.

Description: This paper presents a surplus-ratio goal that is appropriate for group accident and health insurance and discusses growth, the sources of gains and losses, ways to improve operating gain and tracking results against expectations. A discussion of the paper follows. From Transactions of Society of Actuaries 1977, Vol. 29.

Description: This report by the Joint Actuarial Committee on Financial Reporting discusses the proper role of the actuary in reporting on the financial operations of life insurance companies. From Transactions of Society of Actuaries 1971, Vol. 23, Pt. 2D, No. 65.

Description: This discussion at a 1967 Regional Meeting is about methods of allocating investment income using the investment year method, the treatment of unrealized capital gains, considerations in choosing interest assumptions, and challenges presented when comparing investment yields among companies.

Description: This discussion looks at the advantages to an inclusion of a temporary war clause in all policies, factors affecting premiums for females, the SOA's stance on accident and health research, and the proposed new form of U.S. annual statements.

Description: This is a report on the status of the 1958 CSO Table with respect to approval for use in the various states as well as some indication as to when it might be adopted for companies. From Transactions of Society of Actuaries 1959, Vol. 11, No. 31.

Description: This discussion at an SOA Regional Meeting covers adjusted earnings for insurance companies including definition, how it is used, and approaches for different lines of business.

Description: This discussion examines the changes made in underwriting limits and new business expenses, operational changes to improve the valuation process, the use of technology, and the effect of field sales offices also being a point of premium collection.