Valuation Reserve

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Dictionary Says

Definition of 'Valuation Reserve'

The funds set aside by life insurers as required by state law to compensate for declines in the value of investment instruments that are held by the insurance company as assets. Valuation reserves are required because life insurance contracts can be in effect for long periods of time, and the securities valuation reserve is intended to protect the company's loss reserves in the event that the insurer's investments are under-performing.
Investopedia Says

Investopedia explains 'Valuation Reserve'

Prior to 1992, the mandatory securities valuation reserve (MSVR) required a liability reserve to be maintained by the National Association of Insurance Commissioners (NAIC) to protect against value changes in an insurance company's securities investments. Following 1992, the requirements set forth by the MSVR were transferred into the asset valuation reserve.
Search results for

'Valuation Reserve'

  • CFA Level 1 Study Guide - Assets - Causes a Decline in LIFO ...

    http://www.investopedia.com/exam-guide/cfa-level-1/assets/causes-decline-lifo-reserve.asp
    ... 8.6 Inventory Valuation; 8.7 Inventory Analysis; 8.8 Converting LIFO to FIFO; 8.9 ...
    Effects of Inventory Accounting; 8.11 Causes a Decline in LIFO Reserve; 8.12 Long ...

  • CFA Level 1 Study Guide - Macroeconomics - Money, Banks, and the ...

    http://www.investopedia.com/exam-guide/cfa-level-1/macroeconomics/money-banks-federal-reserve.asp
    ... 8.6 Inventory Valuation; 8.7 Inventory Analysis; 8.8 Converting LIFO to FIFO; 8.9 ...
    Effects of Inventory Accounting; 8.11 Causes a Decline in LIFO Reserve; 8.12 Long ...

  • CFA Level 1 Study Guide - Macroeconomics - Goals and Targets of ...

    http://www.investopedia.com/exam-guide/cfa-level-1/macroeconomics/goals-targets-federal-reserve.asp
    ... 8.6 Inventory Valuation; 8.7 Inventory Analysis; 8.8 Converting LIFO to FIFO; 8.9 ...
    Effects of Inventory Accounting; 8.11 Causes a Decline in LIFO Reserve; 8.12 Long ...

  • CFA Level 1 Study Guide - Assets - Inventory Valuation ...

    http://www.investopedia.com/exam-guide/cfa-level-1/assets/inventory-valuation.asp
    ... 8.6 Inventory Valuation; 8.7 Inventory Analysis; 8.8 Converting LIFO to FIFO; 8.9 ...
    Effects of Inventory Accounting; 8.11 Causes a Decline in LIFO Reserve; 8.12 Long ...

  • CFA Level 1 Study Guide - Fixed Income Investments - Bond ...

    http://www.investopedia.com/exam-guide/cfa-level-1/fixed-income-investments/bond-valuation-basics.asp
    ... 8.6 Inventory Valuation; 8.7 Inventory Analysis; 8.8 Converting LIFO to FIFO; 8.9 ...
    Effects of Inventory Accounting; 8.11 Causes a Decline in LIFO Reserve; 8.12 Long ...

  • CFA Level 1 Study Guide - Fixed Income Investments - Spot Rates ...

    http://www.investopedia.com/exam-guide/cfa-level-1/fixed-income-investments/spot-rates-bond-valuation.asp
    ... 8.6 Inventory Valuation; 8.7 Inventory Analysis; 8.8 Converting LIFO to FIFO; 8.9 ...
    Effects of Inventory Accounting; 8.11 Causes a Decline in LIFO Reserve; 8.12 Long ...

  • CFA Level 1 Study Guide - Alternative Investments - Alternative ...

    http://www.investopedia.com/exam-guide/cfa-level-1/alternative-investments/alternative-investment-valuation.asp
    ... 8.6 Inventory Valuation; 8.7 Inventory Analysis; 8.8 Converting LIFO to FIFO; 8.9 ...
    Effects of Inventory Accounting; 8.11 Causes a Decline in LIFO Reserve; 8.12 Long ...

  • CFA Level 1 Study Guide - Equity Investments - Security Valuation ...

    http://www.investopedia.com/exam-guide/cfa-level-1/equity-investments/security-valuation.asp
    ... 8.6 Inventory Valuation; 8.7 Inventory Analysis; 8.8 Converting LIFO to FIFO; 8.9 ...
    Effects of Inventory Accounting; 8.11 Causes a Decline in LIFO Reserve; 8.12 Long ...

  • CFA Level 1 Study Guide - Fixed Income Investments - Arbitrage ...

    http://www.investopedia.com/exam-guide/cfa-level-1/fixed-income-investments/arbitrage-free-valuation-approach.asp
    ... 8.6 Inventory Valuation; 8.7 Inventory Analysis; 8.8 Converting LIFO to FIFO; 8.9 ...
    Effects of Inventory Accounting; 8.11 Causes a Decline in LIFO Reserve; 8.12 Long ...

  • Series 65 Study Guide - Cash Equivalents and Fixed Income ...

    http://www.investopedia.com/exam-guide/series-65/cash-equivalents-fixed/federal-reserve.asp
    ... 8.3 The Federal Reserve; 8.4 Bond Yields; 8.5 Yield Curves; 8.6 Corporate Bonds; ...
    9.5 Common Stock Valuation Methods; 9.6 Mutual Funds; 9.7 Mutual Fund Benefits and ...

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