Financial Reporting and Loss Reserving
Financial reporting and loss reserving issues in property/casualty actuarial practice.

Financial Reporting and Loss Reserving Resources
Practice Note
Statements of Actuarial Opinion On Property and Casualty Loss Reserves (2024)
The Committee on Property and Liability Financial Reporting’s practice note on Statements of Actuarial Opinion on P/C Loss Reserves (2024), including discussion regarding changes in the NAIC Annual…
Practice Note
Statements of Actuarial Opinion on P/C Loss Reserves (2023)
The Committee on Property and Liability Financial Reporting’s practice note on Statements of Actuarial Opinion on P/C Loss Reserves (2023), including discussion regarding changes in the NAIC Annual…
Comment / Letter
COPLFR Comments to ASB on ASOP No. 36
The Committee on Property and Liability Financial Reporting, submitted a comment letter to the Actuarial Standards Board (ASB) on the second exposure draft of ASOP no. 36, Statements of Actuarial…
Comment / Letter
COPLFR Comments to IRS on Micro-Captives
The Committee on Property Liability and Financial Reporting (COPLFR) submitted a comment letter to the Internal Revenue Service (IRS) on an exposure on Micro-Captive Listed Transactions and…
Comment / Letter
Comment Letter to NAIC Blanks (E) Working Group
The Committee on Property Liability and Financial Reporting (COPLFR) and the Health Practice Council’s Committee on Financial Reporting and Solvency submitted a comment letter to the National…
Comment / Letter
Letter to NAIC Casualty Actuarial and Statistical (C) Task Force
The Committee on Property Liability and Financial Reporting (COPLFR) submitted a comment letter to the National Association of Insurance Commissioners (NAIC) Casualty Actuarial and Statistical (C)…
Practice Note
Risk Transfer Practice Note
The Committee on Property and Liability Financial Reporting (COPLFR) released the update to the Risk Transfer Practice Note (last updated in 2007). The Risk Transfer Practice Note includes…
Comment / Letter
COPLFR Submits Comments to the ASB on ASOP 36
Comment letter from the Committee on Property and Liability Financial Reporting, submitted to the Actuarial Standards Board (ASB) on the exposure draft of ASOP 36, Statements of Actuarial Opinion…
Practice Note
Statements of Actuarial Opinion on P/C Loss Reserves (2021)
The Committee on Property and Liability Financial Reporting’s practice note on Statements of Actuarial Opinion on P/C Loss Reserves (2021), including discussion regarding changes in the NAIC Annual…
Comment / Letter