6IASB 2010. Exposure Draft : Revenue from Contracts with Customers.
7Larry Rubin. Nicholas Ranson. Xiaokai Shi. Analysis of Methods for DeteRAining Margins for Uncertainty under a Principle-Based Framework for Life Insurance and Annuity Products [ R]. Society of Actuaries :2009.
8Stephen J. Strommen. Setting the Level of Margins in a Principles-Based Valuation Using a Cost-of-Capital Approach with Exponential Utility [ J ]. Financial Reporter,2006, (6) :8 -13.
9The ad hoc Risk Margin Working Group. Measurement of Liabilities for Insurance Contracts:Current Esti- mates and Risk Margins[ R] :2008.
