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  2. Actuarial reserves - Wikipedia

    en.wikipedia.org/wiki/Actuarial_reserves

    The net level premium reserve is found by taking the expected value of the loss random variable defined above. They can be formulated prospectively or retrospectively. The amount of prospective reserves at a point in time is derived by subtracting the actuarial present value of future valuation premiums from the actuarial present value of the ...

  3. Bank of America (BAC) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/bank-america-bac-q4-2024-211512922.html

    Image source: The Motley Fool. Bank of America (NYSE: BAC) Q4 2024 Earnings Call Jan 16, 2025, 11:00 a.m. ET. Contents: Prepared Remarks. Questions and Answers. Call Participants

  4. Walgreens Boots Alliance (WBA) Q1 2025 Earnings Call Transcript

    www.aol.com/walgreens-boots-alliance-wba-q1...

    GAAP net earnings for the first quarter included after-tax charges of $252 million related to footprint optimization program and $152 million noncash charge related to fair value adjustments on ...

  5. Profits at Wall Street banks jump with trading strength ... - AOL

    www.aol.com/news/profits-wall-street-banks-jump...

    Shares among the banks that reported earnings on Wednesday rose between 5.9% for Goldman Sachs and 0.9% for JPMorgan Chase. Profits at Wall Street banks jump with trading strength, dealmaking rebound

  6. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Currently, the SEC works closely with various private organizations setting GAAP, but does not set GAAP itself. In 1939, urged by the SEC, the American Institute of Certified Public Accountants (AICPA) appointed the Committee on Accounting Procedure (CAP). During 1939 to 1959 CAP issued 51 Accounting Research Bulletins that dealt with a variety ...

  7. Earnings before interest, taxes, depreciation and amortization

    en.wikipedia.org/wiki/Earnings_before_interest...

    A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base.

  8. Smartsheet (SMAR) Q2 2025 Earnings Call Transcript - AOL

    www.aol.com/finance/smartsheet-smar-q2-2025...

    We are raising our non-GAAP operating income to be in the range of $177 million to $182 million, representing an operating margin of 16%, and raising our non-GAAP net income per share to be $1.36 ...

  9. Net premium valuation - Wikipedia

    en.wikipedia.org/wiki/Net_premium_valuation

    The key with a net premium valuation is that the premiums being valued are theoretical measures - they make no reference to the actual premiums being charged by the insurer. This technique is a well-established actuarial valuation method, that became popular because of its simplicity, consistency, and ease of calculation.

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