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COPY.

176

Extract from the opinion of Mr. George King, F.I.A., F.F.A.

on the principles which should be the guiding ones

in Life Assurance Legislation,September,1906.

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Question 13.

Do you consider it wise to have a severe table of

mortality and a low rate of interest fixed by legislation as a standard of solvency for life assurance companies ?

*The whole of the foregoing remarks show that I

am opposed to restrictive insurance legislation and that I

believe the system of liberty with publicity to be by far the

best. It might perpetrate enormous mischief to have a severe

standard of solvency; because, to force into liquidation a

company which is capable of meeting all its contract obligations

would inflict untold disaster on numerous holders. Valuations by

a severe mortality table at a low rate of interest are quite

unnecessary for the purpose of solvency, and are advisable only

that bonuses corresponding to the premiums charged may be

available for policy holders. British companies assume, low rates

of interest in their valuations, not because they consider them

necessary to ensure solvency, but entirely from the desire to

retain a substantial margin of interest in order to maintain

the rate of bonus to the assured. In discussions at the Institute

of Actuaries, the opinion has frequently been expressed by

various authorities that for bonus purposes, the margin between

the effective and the valuation rates should be about one per

cent. Should a company become so weak that the question arises

whether it should not close its doors, a very different valua-

-tion standard becomes imperative. Therefore, if a standard of

solvency be fixed, it should be that suitable for a weak company

and not for a strong one, and it should be so devised as to

protect the policy holders to the extent only of the sum 28-

-sured, irrespective of future bonuses. Such a valuation must

not be on the net premium method, or at a low rate of interest.

Now if a valuation standard be imposed by legislative enactment,

there

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