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PHILOSOPHIC ISSUES IN DIVIDEND DISTRIBUTION

Robert C. Winters

Open publisher page 4 citations

Abstract

This paper grew out of a study note on Philosophies of Dividend Distribution. It summarizes traditional actuarial thinking on individual policy dividends and some of the current concerns. Specific topics covered include the concept of dividend class, the effects of reserves and nonforfeiture values on dividends, terminal dividends, dividend assumptions and illustrations , early dividends, permanent contributions to surplus, and changes in dividend scales.

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What this paper is about

This paper grew out of a study note on Philosophies of Dividend Distribution. It summarizes traditional actuarial thinking on individual policy dividends and some of the current concerns. Specific topics covered include the concept of dividend class, the effects of reserves and nonforfeiture values on dividends, terminal dividends, dividend assumptions and illustrations , early dividends, permanent contributions to surplus, and changes in dividend scales.

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OpenAlex reports 4 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

This paper grew out of a study note on Philosophies of Dividend Distribution. It summarizes traditional actuarial thinking on individual policy dividends and some of the current concerns. Specific topics covered include the concept of dividend class, the effects of reserves and nonforfeiture values on dividends, terminal dividends, dividend assumptions and illustrations , early dividends, permanent contributions to surplus, and changes in dividend scales.

Key concepts: Dividend, Dividend policy, Economics, Financial economics, Distribution (mathematics), Mathematics, Finance, Mathematical analysis

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