Abstract
The original purpose of this paper—undertaken at request but not unwillingly—was to review the principles and practice of life-office valuations in the light of modern conditions. It was difficult, however, to deal satisfactorily with the principles of valuation in vacuo without reference to more fundamental principles. As a consequence the paper has become more ambitious in its scope than originally intended—and has threatened to run away with itself. The reader will perhaps be less disappointed if he is warned in advance that he is to be taken on a ramble through the actuarial countryside and that any interest lies in the journey rather than the destination.
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