Financial Reporting and Loss Reserving

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

Financial Reporting and Loss Reserving

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…
Date Published: 12/27/2024
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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…
Date Published: 12/14/2023
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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…
Date Published: 11/01/2023
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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…
Date Published: 06/12/2023
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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…
Date Published: 04/26/2023
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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)…
Date Published: 04/26/2023
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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…
Date Published: 11/04/2022
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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…
Date Published: 09/29/2022
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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…
Date Published: 12/17/2021
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Comment / Letter

COPLFR Updated Comment Letter to the NAIC Blanks (E) Working Group

The Committee on Property and Liability Financial Reporting (COPLFR) sent an updated version of its comment letter to the National Association of Insurance Commissioners (NAIC) Blanks Working Group…
Date Published: 10/21/2021
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