Abstract
The article documents a selection of “Notes to the Financial Statements,” which expand upon the exhibits and schedules in the Annual Statement, that are of particular importance to the casualty actuary. Topics covered include reinsurance recoverable, structured settlements, uncollectable reinsurance, commutation of ceded reinsurance, retroactive reinsurance, accrued retrospective premiums, discounting, and asbestos/environmental reserves.
KEY WORDS: Accounting, Mass Torts, Financial Reporting, Insurance Company Financial Condition, Reinsurance, Statement of Opinion.
Volume
3
Year
1996
Categories
Actuarial Applications and Methodologies
Accounting and Reporting
Annual Statement
Business Areas
Reinsurance
Publications
Actuarial Review
