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On the proper Mode of estimating the Liabilities of Life Assurance Companies

Published online by Cambridge University Press:  18 August 2016

Robert Tucker*
Affiliation:
Pelican Life Insurance Company Institute of Actuaries

Extract

The object of this paper is to endeavour to show that the true method of estimating the liabilities of an Insurance Company should be based upon the principle of re-insurance by its own rates of premium, interest being reckoned at 3 per cent.

In submitting the following observations, I feel it necessary, in the first place, to apologise for recurring to a subject which has been so frequently and ably treated by the President of the Institute of Actuaries. But as my method of dealing with this important branch of our business differs in some respects from the plan laid down by that learned writer, I trust I may be allowed to record the present attempt to demonstrate what in my opinion are the true principles which should guide us in determining the liabilities of Life Insurance Companies.

Type
Research Article
Copyright
Copyright © Institute and Faculty of Actuaries 1863

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References

page 317 note * See Mr. Jellicoe's paper “On the Principles which should govern Assurance Companies in Amalgamating,” 28th Feb. 1858.

page 317 note † The values given in Mr. Jellicoe's examples suppose the year's premium to have been just paid: I have, for the sake of comparison, made the same assumption in the other cases.

It will be observed that the valuation by the Carlisle loaded premiums gives a larger reserve than is shown by any of the other rates; that it is only about 2½ per cent. in excess of that recommended by Mr. Jellicoe, but is 8 per cent. higher than by the Carlisle pure premiums, and nearly 12½ per cent. by the Northampton Table.