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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. Elevance Health (ELV) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/elevance-health-elv-q4-2024...

    For 2025, we anticipate a more normalized operating cash flow of roughly $8 billion or 1.1 times GAAP net income. We plan to allocate approximately $2.3 billion toward share repurchases with a ...

  4. Mobileye Global (MBLY) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/finance/mobileye-global-mbly-q4-2024...

    Image source: The Motley Fool. Mobileye Global (NASDAQ: MBLY) Q4 2024 Earnings Call Jan 30, 2025, 8:00 a.m. ET. Contents: Prepared Remarks. Questions and Answers. Call Participants

  5. Scotts Miracle-Gro (SMG) Q1 2025 Earnings Call Transcript - AOL

    www.aol.com/scotts-miracle-gro-smg-q1-213013917.html

    The first quarter GAAP net loss was $69.5 million or $1.21 per share, compared with the prior year loss of $80.5 million or $1.42 per share. ... At sort of activation at the store level and the ...

  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. Reserve (accounting) - Wikipedia

    en.wikipedia.org/wiki/Reserve_(accounting)

    share premium - amount paid by shareholders for shares in excess of their nominal value. Within the framework of capital increase by share premium a larger proportion of capital increase is placed into a capital reserve while the subscribed capital is increased by a minimum amount. This is because the initial losses are covered by the capital ...

  8. Alibaba Group (BABA) Q3 2024 Earnings Call Transcript - AOL

    www.aol.com/alibaba-group-baba-q3-2024-214516983...

    Our GAAP net income was RMB 43.5 billion, an increase of 63%, primarily attributable to the mark-to-market changes from our equity investments, decrease in investment impairment, and increased ...

  9. Governmental Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Governmental_Accounting...

    The GASB has issued Statements, Interpretations, Technical Bulletins, Concept Statements and Implementation Guides defining GAAP for state and local governments since 1984. GAAP for the Federal government is defined by the Federal Accounting Standards Advisory Board. In January 2020, GASB appointed Joel Black to succeed David Vaudt as the chair.

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