Mathematical reserves

a life insurer’s actuarially calculated assessment of its obligations to policyholders; broadly the difference between the present value of anticipated policyholder benefits and present value of future premiums.
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Provision made by an insurer to cover liabilities (excluding liabilities which have fallen due) arising under or in connection with contracts for long-term business.

Mature minor

Individual (mid- to late-teen) considered mature enough to understand a physician’s recommendations for treatment and give his or her informed consent. Also see minor and emancipated minor .