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  • A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsurance
    of twenty years and the premium-paying period, care must be taken not to overstate the GAAP profit ... reinsurer, and the costs are the expenses of the direct writer. Since the business is coinsured, insurance ...

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    • Authors: David N Becker, Michael Eckman
    • Date: Jan 1981
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods; Reinsurance>Coinsurance
  • On Calculating Delta-Ized Reserves - Actuarial Note
    On Calculating Delta-Ized Reserves - Actuarial Note The actuarial profession is faced ... conducting the simulation. Here we must use extreme care. Sidney Benjamin has shown quite clearly ("Simulating ...

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    • Authors: William A Bailey, Cecil J Nesbitt, David G Halmstad
    • Date: Oct 1974
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Transactions of the SOA
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Modeling & Statistical Methods; Modeling & Statistical Methods>Markov Chain