Captive insurers : delivering value?

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      <subfield code="a">With annual insurance premiums paid by corporations equaling roughly the same amount in financial terms as corporate dividend payments, firms should place a similar level of rigor into the evaluation of their insurance strategies as they do with their capital strategies. Captive insurers should be subject to financial and performance review like any other corporate activity. There are a number of ways in which captive insurers can erode value, but there are also ways companies can use them to enhance corporate value</subfield>
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