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The Asset Valuation Reserve (AVR) Worksheet schedule addresses the credit-related (default) and equity risks of a company's assets by calculating a basic contribution, a reserve objective, and a maximum reserve amount. The AVR Worksheet combines prior year reserve values, current year capital gains, and values from the two supporting schedules, the AVR – Default Component and the AVR – Equity Component, for various asset classes. Eagle provides the Basic, Reserve, and Maximum factors for all lines and values on the Default and Equity schedules.
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