Financial Performance 3 Profit Or Loss Insurance Loss Recognition Amount This is the value, during the relevant period, for loss recognition and/or loss reversal as defined in the relevant prudential standards. This relates to an actuarial method for valuing policy liabilities. Profit Or Loss Insurance Profit Margin Emerging Amount This is the value, during the relevant period, for the profit arising from applying the profit margin(s) determined at the beginning of the period to the expected value of the profit carrier(s) on the basis of best estimate assumptions at the beginning of the period.