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EXHIBIT 13
SCHEDULES FOR COMPUTATION OF PERFORMANCE CALCULATIONS
This exhibit reflects the calculation of certain performance
figures that appear under "Performance" in Part B.
A. TOTAL RETURN
Formula. The total return performance of the subaccounts for a specified
period equals the change in the value of a hypothetical initial purchase payment
of $10,000 ("Purchase Payment") from the beginning of the period to the end of
the period. The total return performance is calculated assuming the change in
the value of the Purchase Payment fully allocated to each subaccount and the
deduction of all expenses and fees, excluding the $30 annual policy fee. No
withdrawals are assumed. Total Return may be expressed either as a dollar value
or as a percentage change. The percentage change in the value of the Purchase
Payment for the period is calculated by subtracting the initial Purchase Payment
from the ending value and dividing the remainder by the beginning value:
EV - P
Percentage Change = -------
P
P = Purchase Payment
The decimal return is converted to a percentage by multiplying by 100.
B. AVERAGE ANNUAL TOTAL RETURN
Formula. The average annual total return (AATR) performance of the
subaccounts for a specified period equals the change in the value of a
hypothetical initial purchase payment of $1,000 ("Purchase Payment") from the
beginning of the period to the end of the period. The AATR performance is
calculated assuming the change in the value of the Purchase Payment fully
allocated to each subaccount and the deduction of all expenses and fees,
including a prorated portion of the maximum $30 annual policy fee. This
proration is based on the average owner's number of subaccounts. At the end of
the specified period, it is assumed that a full surrender is taken. The AATR
for a specific period is found by taking hypothetical $1,000 Purchase payment
and computing the redeemable value at the end of the period after all fees and
surrender charges. The Ending Redeemable Value (ERV) is then divided by the
Purchase Payment, and this quotient is taken to the Nth root (N representing the
number of years in the period) and 1 is
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subtracted from the result, which is then expressed as a percentage. Thus, the
following formula applies:
Average Annual Total Return = (ERV) 1/N - 1
-----
( P )
ERV = Ending Redeemable Value
P = Purchase Payment
N = Number of years
The decimal return is converted to a percentage by multiplying by 100
C. YIELD CALCULATION - BOND SUBACCOUNTS
The yield for the Kemper High Yield, Kemper Government Securities, Kemper
Investment Grade Bond, and Scudder VLIF Bond Subaccounts is computed in
accordance with a standard method prescribed by rules of the Securities and
Exchange Commission. Yield is a measure of the net dividend and interest income
earned over a specific one month or 30-day period. The yield quotations are
based on a 30-day (or one month) period and computed by dividing that net
investment income per accumulation unit earned during the period by the maximum
offering price per unit on the last day of the period according to the following
formula;
a - b
YIELD = 2 [ (---------- + 1) 6 - 1]
cd
WHERE:
a = net investment income earned during the period by the portfolio
attributable to shares owned by the subaccount.
b = expenses accrued for the period (net of reimbursements).
c = the average daily number of accumulation units outstanding during the
period.
d = the maximum offering price per accumulation unit on the last day of
the period.
D. YIELD CALCULATION - MONEY MARKET SUBACCOUNT
The yield and effective yield for the Kemper Money Market Subaccount is
described under "Performance" in the Statement of Additional Information.
