Accounting and actuarial smoothing of retirement payouts in participating life annuities (Q2374120)

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Accounting and actuarial smoothing of retirement payouts in participating life annuities
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    Accounting and actuarial smoothing of retirement payouts in participating life annuities (English)
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    14 December 2016
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    smoothing
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    variable annuity
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    life insurance
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    retirement
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    historical cost accounting
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    fair market valuation
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