0001752724-20-047051.txt : 20200306
0001752724-20-047051.hdr.sgml : 20200306
20200306160107
ACCESSION NUMBER: 0001752724-20-047051
CONFORMED SUBMISSION TYPE: N-CEN
PUBLIC DOCUMENT COUNT: 2
CONFORMED PERIOD OF REPORT: 20191231
FILED AS OF DATE: 20200306
DATE AS OF CHANGE: 20200306
EFFECTIVENESS DATE: 20200306
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: VALUE LINE CENTURION FUND INC
CENTRAL INDEX KEY: 0000726994
IRS NUMBER: 000000000
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: N-CEN
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-03835
FILM NUMBER: 20694635
BUSINESS ADDRESS:
STREET 1: 7 TIMES SQUARE
CITY: NEW YORK
STATE: NY
ZIP: 10036
BUSINESS PHONE: 2129071900
MAIL ADDRESS:
STREET 1: 7 TIMES SQUARE
CITY: NEW YORK
STATE: NY
ZIP: 10036
0000726994
S000007566
VALUE LINE CENTURION FUND INC
C000020631
VALUE LINE CENTURION FUND INC
N-CEN
1
primary_doc.xml
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VALUE LINE CENTURION FUND INC
811-03835
0000726994
5493003VJZJA15VQAD86
7 TIMES SQUARE
NEW YORK
10036
US-NY
US
212-907-1900
EULAV Asset Management
7 Times Square
New York
10036
212-907-1900
Records Related to Underwriter Services
State Street Bank and Trust Company
1 Lincoln Street
Boston
02111
617-786-3000
Custody and Accounting Records
DST Asset Manager Solutions, Inc.
2000 Crown Colony Drive
Quincy
02169
800-407-0256
Records Related to Transfer Agency Services
N
N
N-1A
1
N
Nancy-Beth Sheerr
000000000
N
Joyce E. Heinzerling
000000000
N
Mitchell E. Appel
004878161
Y
Paul Craig Roberts
000000000
N
James E. Hillman
000000000
N
Michael J. Wagner
000000000
7 Times Square
21st Floor
New York
10036-6524
XXXXXX
N
N
N
N
N
N
N
Eulav Securities LLC
8-68789
000156396
00000000000000000000
Y
N
PricewaterhouseCoopers LLP
238
5493002GVO7EO8RNNS37
N
N
N
N
N
N
N
VALUE LINE CENTURION FUND INC
S000007566
5493003VJZJA15VQAD86
N
1
0
0
N/A
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N
Y
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N
State Street Global Advisors, Ltd.
OH3PFKUO73B5329UCH94
N
N
Revenue sharing split
14760622.40000000
16066.00000000
Rule 12d1-1 (17 CFR 270.12d1-1)
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N
N
EULAV Asset Management
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000156397
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DST Asset Manager Solutions, Inc.
84-00896
00000000000000000000
N
N
N
Refinitiv US Holdings Inc.
549300NF240HXJO7N016
N
ICE Data Services, Inc.
13-3668779
Tax ID
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
DST Asset Manager Solutions, Inc.
84-00896
SEC File Number
N
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
N
Cantor Fitzgerald & Co.
8-201
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5493004J7H4GCPG6OB62
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BofA Securities, Inc.
8-69787
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549300HN4UKV1E2R3U73
708.75
Pershing LLC
8-17574
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ZI8Q1A8EI8LQFJNM0D94
325.15
Industrial and Commercial Bank of China Financial Services LLC
8-66471
000131487
5493003O0P1GJ0O8CI80
20.25
Instinet, LLC
8-23669
000007897
549300MGMN3RKMU8FT57
427.7
1508.1
State Street Bank and Trust Company
N/A
000000000
571474TGEMMWANRLN572
86003796.9
86003796.9
N
145042598.17
N
N
N
N
true
INTERNAL CONTROL RPT
2
NCEN_9367814513993517.txt
Report of Independent Registered
Public Accounting Firm
To the Board of Directors and
Shareholders of Value Line Centurion Fund, Inc.
In planning and performing our audit of the financial
statements of Value Line Centurion Fund, Inc. (the
"Fund") as of and for the year ended December 31, 2019,
in accordance with the standards of the Public Company
Accounting Oversight Board (United States) (PCAOB),
we considered the Fund's internal control over financial
reporting, including controls over safeguarding securities,
as a basis for designing our auditing procedures for the
purpose of expressing our opinion on the financial
statements and to comply with the requirements of Form
N-CEN, but not for the purpose of expressing an opinion
on the effectiveness of the Fund's internal control over
financial reporting. Accordingly, we do not express an
opinion on the effectiveness of the Fund's internal control
over financial reporting.
The management of the Fund is responsible for
establishing and maintaining effective internal control
over financial reporting. In fulfilling this responsibility,
estimates and judgments by management are required to
assess the expected benefits and related costs of controls.
A company's internal control over financial reporting is a
process designed to provide reasonable assurance
regarding the reliability of financial reporting and the
preparation of financial statements for external purposes
in accordance with generally accepted accounting
principles. A company's internal control over financial
reporting includes those policies and procedures that (1)
pertain to the maintenance of records that, in reasonable
detail, accurately and fairly reflect the transactions and
dispositions of the assets of the company; (2) provide
reasonable assurance that transactions are recorded as
necessary to permit preparation of financial statements in
accordance with generally accepted accounting principles,
and that receipts and expenditures of the company are
being made only in accordance with authorizations of
management and directors of the company; and (3)
provide reasonable assurance regarding prevention or
timely detection of unauthorized acquisition, use or
disposition of a company's assets that could have a
material effect on the financial statements.
Because of its inherent limitations, internal control
over financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk
that controls may become inadequate because of
changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.
A deficiency in internal control over financial reporting
exists when the design or operation of a control does not
allow management or employees, in the normal course of
performing their assigned functions, to prevent or detect
misstatements on a timely basis. A material weakness is a
deficiency, or a combination of deficiencies, in internal
control over financial reporting, such that there is a
reasonable possibility that a material misstatement of the
company's annual or interim financial statements will not
be prevented or detected on a timely basis.
Our consideration of the Fund's internal control over
financial reporting was for the limited purpose described
in the first paragraph and would not necessarily disclose
all deficiencies in internal control over financial reporting
that might be material weaknesses under standards
established by the PCAOB. However, we noted no
deficiencies in the Fund's internal control over financial
reporting and its
operation, including controls over safeguarding
securities, that we consider to be material weaknesses
as defined above as of December 31, 2019.
This report is intended solely for the information and
use of the Board of Directors of Value Line Centurion
Fund, Inc. and the Securities and Exchange Commission
and is not intended to be and should not be used by
anyone other than these specified parties.
/s/PricewaterhouseCoopers LLP
New York, New York
February 14, 2020