Embedded values are being reported in the United States, both internally and externally, by a growing number of companies. While required by companies with European parents, many U.S. companies are also reporting embedded values as an alternative method of measuring financial results. Embedded value can be used to help management make important decisions about how a company should deploy its capital, directing the company away from products or lines of business that are destroying value and moving it toward those that are adding value.

This session provides a general introduction to embedded value ("EV"). Instructors will discuss:

• What is EV
• Uses and benefits of EV
• Considerations in calculating EV
• Evaluating movement analysis
• Recent trends in EV in the U.S. and abroad
• Introduction to stochastic EV
• Introduction to European EV principles (EEV)

At the conclusion of the session, attendees gain a basic understanding of EV and how it is used by companies.