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  • Unassigned Surplus and Contingency Reserves
    a random fluctuation we added an amount to take care of catastrophic and cyclical variations in mortality ... impossible for us to rent a building which would take care of our needs. Hence, some type of temporary structure ...

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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