Keeping the goals of greater divisional ownership/responsibility for results and better feedback at all ends (Slichter, 2015), the integrated value team took the initiative to create divisions, business units and builders and company memo templates in total. This will not only provide feedback at all levels to help obtain a complete picture of integrated value, but it will also speed up the process for the integrated value team when preparing annual reports (Slichter, 2015).2.3 .4 Updated Guidance ProceduresManulife has and will continue to refer to updated Guidance Principles in each region to ensure the company accurately reflects intrinsic value in its financial reporting. Updated versions of the “Interim Draft Document on Considerations for Determining Embedded Value for Public Disclosure in Canada” (Canada) and “ASOP 19, Appraisals of Casualty, Health, and Life Insurance” ( United States), as well as the combination of approaches in Asia, including traditional electric vehicles and European electric vehicles, are documents that are continually referred to while also using the Europe CFO Forum for additional guidance (Beharry, 2014). 3.0 Conclusions As the analysis reinforces, intrinsic value is of vital importance in valuing the