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حسابداری و مالی::
جدول ارزشگذاری اولیه
Popular tables used by the life policy industry include "the 1975-80 Basic Tables (75-80 Table)", "the 1985-90 Basic Tables (85-90 Table)", "2001 Valuation Basic Table (2001 VBT)", and "2008 Valuation Basic Table (2008 VBT)".
Mortality Table Construction Survey Report (June 2007), almost half (42%) of respondents used 75-80 Table instead of the latest 2001 VBT (33%) at the survey time. 2001 VBT is believed to be much steeper compared to 75-80 Table (Katy Curry, 2006).
However, the predominant table used by the Life Settlements industry is 2001 VBT (Mohoric, E.
The latest 2008 VBT reflects longer life expectancies than that of 2001 VBT.
A more recent study on the mortality table development conducted by Society of Actuaries and American Academy of Actuaries in 2013 shows that the Actual / Expected Mortality Ratios (A/E Ratio) for the issue age 60 - 69 and 80 - 89 are 95.1% and 61.6% respectively (expected basis: 2008 VBT), indicating a potentially longer life expectancy for old people in the upcoming 2014 VBT.
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