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R. Moreno Ruiz, E. Trigo Martínez, O. Gómez Pérez- Cacho, and R. N. Escobar López, “Expected return on life insurance: Actuarial analysis of the methodology for calculation considering the ministerial decree ECC/2329/2014, of December 12 th”, aiae, no. 23, pp. 103–128, Dec. 2017.